California Revenue and Taxation Code Section 81

CA Rev & Tax Code § 81 (2017)  

Where real property has been assessed using a base value other than the 1975 base value, the applicant in equalization proceedings pursuant to Chapter 1 (commencing with Section 1601) of Part 3 may establish the correct base year value applicable to the current year’s assessment, subject to the limitations of Section 80.

(Added by Stats. 1979, Ch. 242.)

Last modified: October 25, 2018