California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 6.5 — Attachment, Chapter 1 — Words and Phrases Defined, Section 481.140
“Levying officer” means the sheriff or marshal who is directed to execute a writ or order issued under this title.
Notes
Defines levying officer as the sheriff or marshal who is directed to execute a writ or order issued under the title. The term therefore refers specifically to whichever of those two officers receives the direction to carry out the title's writ or order.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 481.140 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-6-5/chapter-1/section-481-140