Revenue and Taxation Code 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 (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.

Source: Section 81, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=81.­ (updated Jan. 1, 1979; accessed Jun. 30, 2025).

80
 81
 82
Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 81's source at ca​.gov