{"data":{"id":"us-ca/gov-975","jurisdiction":"us-ca","citation":"GOV § 975","heading":"","body":"As used in this article:\n(a) “Board” means the governing body of a local taxing entity.\n(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.","path":["Government Code - GOV","TITLE 1. GENERAL [100. - 7931.000.]","DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES [810. - 998.3.]","PART 5. PAYMENT OF CLAIMS AND JUDGMENTS [965. - 985.]","CHAPTER 2. Payment of Judgments Against Local Public Entities [970. - 978.8.]","ARTICLE 2. Funding Judgments With Bonds [975. - 978.8.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6b9a0bc16197ddd021f3279b8df6e69148f6c33d9db05022f59da4e2a415ac3e","source_id":"us-ca","stale":false,"prev":"us-ca/gov-971.2","next":"us-ca/gov-975.2"},"notice":"GroundRules: Original legal text. Not legal advice."}