California Laws: Revenue and Taxation Code Sections 80-81
California Laws > Revenue and Taxation Code
- California Laws: Revenue and Taxation Code Section 80
(a) An application for reduction in the base-year value of an assessment on the current local roll may be filed during the regular filing period... - California Laws: Revenue and Taxation Code Section 81
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...