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Cal. Revenue and Taxation Code § 121

Cal. Revenue and Taxation Code § 121

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 121, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916571
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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.