Section 81.

CA Rev & Tax Code § 81 (2019) (N/A)
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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.

(Added by Stats. 1979, Ch. 242.)