{"code":"RTC","codeName":"Revenue and Taxation Code","section":"121","citation":"Rev. & Tax. Code, § 121","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 1. Construction [101. - 136.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-1"}],"history":"Amended by Stats. 1941, Ch. 8.","effective":null,"html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/construction-121","source":"California Legislative Information bulk export (pubinfo)"}