Revenue and Taxation Code section 121

“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.

Source: Section 121, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=121. (updated Jan. 1, 1941; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 121's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_121

Original Source: Section 121, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=121. (last accessed May 12, 2025).