(a)
For the purpose of this title, completion of a work of improvement occurs upon the occurrence of any of the following events:
(1)
Actual completion of the work of improvement.
(2)
Occupation or use by the owner accompanied by cessation of labor.
(3)
Cessation of labor for a continuous period of 60 days.
(4)
Recordation of a notice of cessation after cessation of labor for a continuous period of 30 days.
(b)
Notwithstanding subdivision
(a), if a work of improvement is subject to acceptance by a public entity, completion occurs on acceptance.