§ 975

Added by Stats. 1963, Ch. 1715.

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.

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.