As used in this article:

(a) “Board” means the governing body of a local taxing entity.

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Terms Used In California Government Code 975

  • Local taxing entity: means a local public entity that has the power to levy ad valorem taxes, or ad valorem assessments, upon property within the territory of the entity. See California Government Code 975

(b) “Local taxing entity” means a local public entity that has the power to levy ad valorem taxes, or ad valorem assessments, upon property within the territory of the entity.

(Added by Stats. 1963, Ch. 1715.)