Unless the particular provision or the context otherwise requires, the definitions contained in this article shall govern the construction of this division.

All words in this division relating to municipal officers and matters shall be construed as referring to the corresponding county officers and matters under this division.

“Auditor” means:

“City” includes counties, cities and counties, and all corporations organized and existing for municipal purposes.

“Clerk” means:

“Legislative body” means:

“Parcel” means lot, piece, parcel, or tract of land.

As used with reference to a county, “street superintendent” or “superintendent of streets” means the county surveyor or such other competent county officer as may be appointed by the board of supervisors to perform the duties imposed upon the street superintendent.

“Tax collector” means any person who, under whatever name or title, is charged with the duty of collecting taxes, advertising delinquent lists of unpaid taxes, selling lands thereunder and executing certificates of sale and deeds thereon.

“Tax-deeded lands” are parcels of land, the assessment upon which is security for the outstanding bonds to be refunded, which have been deeded to the State for delinquent taxes or delinquent taxes and assessments.

“Treasurer” means: