“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.
Cal. Rev. & Tax. Code § 121
Construction
Applied in 4 court decisions — leading case People v. Chambers (1951)
Most recently applied in San Jose Realty, S.E. v. El Fenix De P.R. (June 2002)
Amended by Stats. 1941, Ch. 8.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.