Terms Used In California Codes > Civil Code > Division 3 > Part 4 > Title 10.1 - Shared Mobility Devices

• Board: means the governing body of a local taxing entity. See California Government Code 975
• Clerk: means the clerk of a county board of supervisors. See California Government Code 23231
• Commission: means the County Boundary Review Commission. See California Government Code 23231
• County: includes city and county. See California Government Code 19
• County: includes "city and county. See California Public Resources Code 14
• 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
• Owner: means the owner as shown on the last equalized assessment roll, except that the person entitled to be shown as owner on the current assessment roll shall be deemed the owner, and except that, where the property affected is subject to a recorded written agreement to buy, the purchaser under such agreement to buy shall be deemed the owner. See California Government Code 23231
• Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
• property: includes property real and personal. See California Civil Code 14
• will: includes codicil. See California Civil Code 14