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California Revenue and Taxation Code

§ 81

RTC § 81Div. 1 · Part 0.5 · Ch. 4

Statute text

View on leginfo.ca.gov
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.

Legislative history

Added by Stats. 1979, Ch. 242.

Source: California Revenue and Taxation Code § 81 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.