CA Gov't Code Section 16493

As used in this article:

(a)

“Board” means the Pooled Money Investment Board.

(b)

“Local agency” means a city, county, city and county, special district, school district, county board of education, or community college district which levied a property tax during the 1977–78 fiscal year or for which a property tax was levied. “Local agency” also means any city, special district, or school district formed during the 1977–78 fiscal year which was authorized to levy a property tax but did not actually levy such a tax for that year.