California Code, Public Resources Code - PRC § 4211

(a) “Habitable Structure” means a building that contains one or more dwelling units or that can be occupied for residential use.  Buildings occupied for residential use include single family homes, multidwelling structures, mobile and manufactured homes, and condominiums.  Habitable structures do not include commercial, industrial, or incidental buildings such as detached garages, barns, outdoor sanitation facilities, and sheds.

(b) “State responsibility area” means state responsibility area as defined in Section 4102.

(c) “Person” means an individual, trust, joint stock company, business concern, or corporation, including, but not limited to, a government corporation, partnership, limited liability company, or association.  “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.

(d) “Owner of a habitable structure” means the person that is the owner of record of a habitable structure in the county tax assessor rolls or as recorded in the records of the Department of Housing and Community Development on July 1 of the state fiscal year for which the fee is due.