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Article 2. Definitions of California Streets And Highways Code >> Division 11. >> Chapter 1. >> Article 2.
Unless the particular provision or the context otherwise
requires, the definitions contained in this article shall govern the
construction of this division.
All words in this division relating to municipal officers and
matters shall be construed as referring to the corresponding county
officers and matters under this division.
"Auditor" means:
(a) When used with reference to a county, the county auditor.
(b) When used with reference to a city, any person who, under whatever name or title, is charged with the duty of extending taxes upon the assessment rolls and lists.
(a) When used with reference to a county, the county auditor.
(b) When used with reference to a city, any person who, under whatever name or title, is charged with the duty of extending taxes upon the assessment rolls and lists.
"City" includes counties, cities and counties, and all
corporations organized and existing for municipal purposes.
"Clerk" means:
(a) When used with reference to a county, the clerk of the board of supervisors.
(b) When used with reference to a city, the person who is or acts as clerk of the legislative body of the city.
(a) When used with reference to a county, the clerk of the board of supervisors.
(b) When used with reference to a city, the person who is or acts as clerk of the legislative body of the city.
"Legislative body" means:
(a) When used with reference to a county, the board of supervisors.
(b) When used with reference to a city, the body which by law constitutes the legislative department of the government of the city.
(a) When used with reference to a county, the board of supervisors.
(b) When used with reference to a city, the body which by law constitutes the legislative department of the government of the city.
"Parcel" means lot, piece, parcel, or tract of land.
As used with reference to a county, "street superintendent"
or "superintendent of streets" means the county surveyor or such
other competent county officer as may be appointed by the board of
supervisors to perform the duties imposed upon the street
superintendent.
"Tax collector" means any person who, under whatever name or
title, is charged with the duty of collecting taxes, advertising
delinquent lists of unpaid taxes, selling lands thereunder and
executing certificates of sale and deeds thereon.
"Tax-deeded lands" are parcels of land, the assessment upon
which is security for the outstanding bonds to be refunded, which
have been deeded to the State for delinquent taxes or delinquent
taxes and assessments.
"Treasurer" means:
(a) When used with reference to a county, the county treasurer.
(b) When used with reference to a city, the city treasurer.
(a) When used with reference to a county, the county treasurer.
(b) When used with reference to a city, the city treasurer.
