Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 1. GENERAL PROVISIONS [101 - 198.1]
( Part 1 enacted by Stats. 1939, Ch. 154. ) CHAPTER 1. Construction [101 - 136]
( Chapter 1 enacted by Stats. 1939, Ch. 154. ) 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.
(Amended by Stats. 1941, Ch. 8.)