Cal. Streets and Highways Code - SHC § 9015. Section 9015.
Unless the particular provision or the context otherwise requires, the definitions contained in this article shall govern the construction of this division.
ARTICLE 2. Definitions [9015. - 9025.]
Cal. Streets and Highways Code - SHC 2.
in effectCal. Streets and Highways Code - SHC § 9016. Section 9016.
All words in this division relating to municipal officers and matters shall be construed as referring to the corresponding county officers and matters under this division.
Cal. Streets and Highways Code - SHC § 9017. Section 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.
Cal. Streets and Highways Code - SHC § 9018. Section 9018.
“City” includes counties, cities and counties, and all corporations organized and existing for municipal purposes.
Cal. Streets and Highways Code - SHC § 9019. Section 9019.
“Clerk” means:
(a)
When used with reference to a county, the clerk of the board of supervisors.
(b)
When used with reference to a city, the person who is or acts as clerk of the legislative body of the city.
Cal. Streets and Highways Code - SHC § 9020. Section 9020.
“Legislative body” means:
(a)
When used with reference to a county, the board of supervisors.
(b)
When used with reference to a city, the body which by law constitutes the legislative department of the government of the city.
Cal. Streets and Highways Code - SHC § 9021. Section 9021.
“Parcel” means lot, piece, parcel, or tract of land.
Cal. Streets and Highways Code - SHC § 9022. Section 9022.
As used with reference to a county, “street superintendent” or “superintendent of streets” means the county surveyor or such other competent county officer as may be appointed by the board of supervisors to perform the duties imposed upon the street superintendent.
Cal. Streets and Highways Code - SHC § 9023. Section 9023.
“Tax collector” means any person who, under whatever name or title, 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.
Cal. Streets and Highways Code - SHC § 9024. Section 9024.
“Tax-deeded lands” are parcels of land, the assessment upon which is security for the outstanding bonds to be refunded, which have been deeded to the State for delinquent taxes or delinquent taxes and assessments.
Cal. Streets and Highways Code - SHC § 9025. Section 9025.
“Treasurer” means:
(a)
When used with reference to a county, the county treasurer.
(b)
When used with reference to a city, the city treasurer.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026