California Codes > Revenue and Taxation Code > Division 1 > Part 6 > Chapter 8 > Article 1


§ 3771	As used in this chapter, “taxes” includes assessments.
§ 3772	As used in this chapter, “taxing agency” includes a county treasurer …
§ 3772.5	For purposes of this chapter:(a) “Low-income persons” means …
§ 3773	Whenever property becomes subject to a power of sale pursuant to …
§ 3774	The State has all the rights under this chapter of a taxing agency to …
§ 3775	Whenever the county or the State is the purchaser the price shall be …
§ 3776	Notwithstanding anything to the contrary, no parcel for which a tax …

board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
Controller: means the State Controller. See California Revenue and Taxation Code 21
County: includes city and county. See California Revenue and Taxation Code 15
state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
taxes: includes assessments. See California Revenue and Taxation Code 3771
taxing agency: includes a county treasurer acting as trustee for a reclamation district and the "governing body" of a taxing agency includes such a county treasurer acting with the consent of the board of trustees of the reclamation district. See California Revenue and Taxation Code 3772
Trustee: A person or institution holding and administering property in trust.
will: includes codicil. See California Penal Code 7

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