California Revenue and Taxation Code 81 – Where real property has been assessed using a base value other than …
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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.)
Terms Used In California Revenue and Taxation Code 81
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.