Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 81 — Assessment Appeals
Cal. Rev. & Tax. Code § 81
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 81 — Assessment Appeals is in force in the current edition of the Code, and nothing recorded condemns it.
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.