§ 81
52 words·~1 min read·
/ca/revenue-and-taxation-code/81·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.