California Revenue and Taxation Code

§ 81

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

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.