California Revenue and Taxation Code CHAPTER 4 - Assessment Appeals

• Section 80.
  (a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period for...
• Section 81.
  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...
• Section 82.
  An application for reduction in the value of new construction that is in progress on the lien date on the current roll may be filed...

Last modified: October 22, 2018