Section 3971.

Cal. Revenue and Taxation Code - RTC § 3971.
in effect
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“Treasurer,” as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 3971. — Section 3971 | Revenue and Taxation Code - RTC | Corpus