Section 81.

Cal. Revenue and Taxation Code - RTC § 81.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 1601.
referencesCal. Revenue and Taxation Code - RTC § 80.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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