Rev. & Tax. Code, § 81 · Chapter 4. Assessment Appeals

Rev. & Tax. Code, § 81

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1979, Ch. 242.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=81.
Text hash: sha256 fe7a2639c97a99f72fa5026ba7d71f872972e695178b2b2eedbba43a32680b5f
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Revenue and Taxation Code

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