Cal. Rev. & Tax. Code § 81
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 81