“Tax collector” means:

(a) When used with reference to a county, the county tax collector.

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Terms Used In California Streets and Highways Code 8510

(b) When used with reference to a city, the person who 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.

(Added by Stats. 1941, Ch. 79.)