California § 81. 81. (Added by Stats. 1979, Ch. 242.)

California Statutes

§ 81. — 81. (Added by Stats. 1979, Ch. 242.)

California § 81.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 0.5.PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

Ch. 4.CHAPTER 4. Assessment Appeals

This text of California § 81. (81. (Added by Stats. 1979, Ch. 242.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 81. (2026).

Text

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.

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