Section 975.

Cal. Government Code - GOV § 975.
in effect
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As used in this article: (a) “Board” means the governing body of a local taxing entity. (b) “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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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