Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 1. General Provisions
Chapter 1. Construction
Section 121
121. "Taxing agency." "Taxing agency" includes the State, county, and city. "Taxing agency" also includes every district that assesses property for taxation purposes and levies taxes or assessments on the property so assessed.
History.—Stats. 1941, p. 409, operative February 1, 1941, added words " 'Taxing agency' also includes," making separate sentence of last portion.