{"code":"RTC","codeName":"Revenue and Taxation Code","section":"81","citation":"Rev. & Tax. Code, § 81","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 4. Assessment Appeals [80. - 82.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-4"}],"history":"Added by Stats. 1979, Ch. 242.","effective":null,"html":"<p>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 <a href=\"/rtc/1601\">1601</a>) of Part 3 may establish the correct base year value applicable to the current year’s assessment, subject to the limitations of Section <a href=\"/rtc/80\">80</a>.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-appeals-81","source":"California Legislative Information bulk export (pubinfo)"}