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. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 81’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_81

Original Source: Section 81, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=81. (last accessed Apr. 24, 2025).