Cal. Government Code § 58004

As used in this chapter, unless the context otherwise requires: (a) “District” means a tax or assessment district. (b) “Governing body” means the board of directors of a district or equivalent board or body. (c) “Principal act” means the law providing for the creation of a particular district or type of district. (d) “Supervising authority” means the board of supervisors of the county in which is situated all or most of the land in a district, or body authorized by law to initiate or hear proceedings for the creation of a district. (e) “Project” means the work, improvement, or acquisition, or any combination thereof undertaken by a district. (f) “Owner” includes joint owner, co-owner, guardian, executor, administrator, or other person holding property in trust under court appointment. (g) “Requisite number of petitioners” means the number of qualified petitioners prescribed by the principal act. (h) “Requisite number of protestants” means the number of qualified protestants prescribed by the principal act. (i) “Clerk” means the clerk of the supervising authority.