Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 121 — Construction
Cal. Rev. & Tax. Code § 121
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 121 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“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.