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Section 9017 Of Article 2. Definitions From California Streets And Highways Code >> Division 11. >> Chapter 1. >> Article 2.

9017
. "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.