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.(Added by Stats. 1978, Ch. 292.)
California Legal Code