Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 2. Administrative Provisions

Section 163.5

163.5. Scope of provisions and definitions. The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply to property assessed, sold, or deeded for the taxes or assessments of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, the same, or as nearly the same as possible, as such provisions apply to property assessed, sold, or deeded for county taxes. For this purpose when used in such provisions:

(a) "State" or "county" means the taxing agency.

(b) "Controller" means the governing body of the taxing agency.

(c) "District attorney" means the attorney or legal counsel of the taxing agency.

Any reference in such provisions to all or any portion of this division shall be deemed for the purposes of this section to refer to comparable provisions of the law, charter, or ordinance pursuant to which the taxing agency involved levies and collects taxes or assessments on property.

History.—Added by Stats. 1947, p. 2729, in effect September 19, 1947. Stats. 1957, p. 767, in effect September 11, 1957, added "but excluding a county" and renumbered this section which was formerly numbered 163.