Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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.