Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 1. General Requirements

Section 404

404. Assessing agency. All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.

Situs.—See Constitution, Article XIII, Section 14 and annotations to former Article XIII, Section 10 thereunder.