California Revenue and Taxation Code 121 – “Taxing agency” includes the State, county, and city. “Taxing agency” …
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“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.)
Terms Used In California Revenue and Taxation Code 121
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15