California Code, Health and Safety Code - HSC § 5470

(a) Assessment Roll. “Assessment roll” refers to the assessment roll upon which general taxes of the entity are collected.

(b) Auditor. “Auditor” means the financial officer of the entity.

(c) Clerk. “Clerk” means the clerk of the legislative body or secretary of the entity.

(d) Chambers. “Chambers” refers to the place where the regular meetings of the legislative body of the entity are held.

(e) Entity. “Entity” means and includes counties, cities and counties, cities, sanitary districts, county sanitation districts, county service areas, sewer maintenance districts, and other public corporations and districts authorized to acquire, construct, maintain and operate sanitary sewers and sewerage systems.

(f) Rates or Charges. “Rates or charges” shall mean fees, tolls, rates, rentals, or other charges for services and facilities furnished by an entity in connection with its sanitation or sewerage systems, including garbage and refuse collection.

(g) Real Estate. “Real estate” includes:

(h) Tax Collector. “Tax collector” means the officer who collects general taxes for the entity.

The amendment of this section made by the 1972 Regular Session of the Legislature does not constitute a change in, but is declaratory of, the preexisting law.