{"data":{"id":"us-ca/rtc-121","jurisdiction":"us-ca","citation":"RTC § 121","heading":"","body":"“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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 1. GENERAL PROVISIONS [101. - 198.1.]","CHAPTER 1. Construction [101. - 136.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2527ab80c6e3ccc8636404c153e26847cef07934c9500a9392b8453073e83f8a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-119","next":"us-ca/rtc-122"},"notice":"GroundRules: Original legal text. Not legal advice."}