California Code, Government Code - GOV § 23231

(a) “Accepting county” means the county accepting transferred territory by reason of a county boundary change.

(b) “Clerk” means the clerk of a county board of supervisors. When the office of clerk of the board is separate from the office of registrar of voters, “clerk” means the registrar of voters with respect to all duties pertaining to the conduct of elections and the certification of petitions and clerk of the board with respect to all other duties specified in this article.

(c) “Commission” means the County Boundary Review Commission.

(d) “Indebtedness” means the net obligations of a county arising from contract or through the operation of law, other than short-term operational expenses, but including and not limited to obligations arising under general obligation bonds, leases, joint powers agreements, and similar obligations or contracts entered into by the county prior to the date on which a petition is filed. Net obligation shall be deemed to mean the gross obligation outstanding after deduction of offsetting revenues, other than tax revenues.

(e) “Owner” means the owner as shown on the last equalized assessment roll, except that the person entitled to be shown as owner on the current assessment roll shall be deemed the owner, and except that, where the property affected is subject to a recorded written agreement to buy, the purchaser under such agreement to buy shall be deemed the owner.

(f) “Transferring county” means the county from which territory is, or is proposed to be, transferred by reason of a county boundary change.

(g) “Uninhabited territory” means territory where less than 12 persons who have been registered to vote within the territory for at least 54 days reside at the time of filing of a petition or resolution for county boundary change.

(h) “Value of the uninhabited territory” means the value of land and improvements thereon.