{"data":{"id":"us-ca/rtc-81","jurisdiction":"us-ca","citation":"RTC § 81","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 4. Assessment Appeals [80. - 82.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"fe7a2639c97a99f72fa5026ba7d71f872972e695178b2b2eedbba43a32680b5f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-80","next":"us-ca/rtc-82"},"notice":"GroundRules: Original legal text. Not legal advice."}