DIVISION 1. PROPERTY TAXATION 50-5911›PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION 50-100.96›CHAPTER 4. Assessment Appeals 80-82
§ 81
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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.)
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