California Code, Government Code - GOV § 16493

(a) “Board” means the Pooled Money Investment Board.

(b) “Local agency” means a city, county, city and county, special district, school district, county board of education, or community college district which levied a property tax during the 1977-78 fiscal year or for which a property tax was levied.  “Local agency” also means any city, special district, or school district formed during the 1977-78 fiscal year which was authorized to levy a property tax but did not actually levy such a tax for that year.