This law is known as the Improvement Bond Act of 1915, which sets guidelines and rules around improvement bonds used by municipalities for public projects.

This section says that unless a specific rule says otherwise, the definitions and general rules in this part are used to understand and interpret the rules in this division.

This section offers a different way to issue bonds that are tied to assessments used to cover the costs of infrastructure or improvements. It states that this bond issuance method is separate and doesn't impact other rules in the code. Once you start the process under this section, only its rules apply to those proceedings.

The terms "assessed" and "assessment" refer to specific types of assessments made according to certain sections of law (specifically, subdivisions (d) and (e) of Section 10204) or other applicable laws, including any changes made by the legislative body. These terms do not cover assessments used to cover administrative costs as mentioned in subdivision (f) of Section 10204.

This section explains that when the term "city" is used in this context, it doesn't just mean traditional cities. It also includes counties, combined city-county entities, and public organizations like districts and agencies.

This law defines what a 'legislative body' is for different local governments. For a county, it refers to the board of supervisors. For a city, it refers to the group that legally serves as the city's legislative department.

This law defines who the 'clerk' refers to in different contexts. When talking about a county, the 'clerk' is the person or officer acting as the clerk for the county's legislative body. For a city, the 'clerk' is the person who serves in that role for the city's legislative body.

The term "Treasurer" refers to the county treasurer when talking about a county, and to the city treasurer when talking about a city.

In a county setting, the term 'street superintendent' or 'superintendent of streets' refers to the county surveyor, or another qualified county officer, as appointed by the county's legislative body, who is responsible for carrying out the duties required of the street superintendent.

This section explains that in a county setting, the term 'engineer' refers to the county surveyor or another qualified county official. This official is appointed by the county's legislative body to carry out the engineer's responsibilities.

This section defines the term "Auditor" in the context of different local government levels in California. When referring to a county, it means the county auditor. When referring to a city, it signifies anyone responsible for managing tax extensions on assessment rolls and lists.

In this law, 'tax collector' refers to two different positions depending on whether it's about a county or a city. In a county, it's the county tax collector. In a city, it's the person responsible for collecting taxes, advertising lists of unpaid taxes, selling land due to unpaid taxes, and handling the paperwork for those sales.

This law says that when the rules in this division talk about when or where an official duty has to be done, or about the format of certain documents like resolutions, notices, or deeds, those rules are just guidelines. They don't have to be followed exactly as long as the job still gets done.

This law states that any income earned from investing money in certain funds or accounts can be used by a legislative body to cover the cost of rebates to the U.S. government. This is necessary to ensure that interest earned on certain issued obligations remains tax-free under federal law.