Section 81 Of Chapter 4. Assessment Appeals From California Revenue And Taxation Code >> Division 1. >> Part 0.5. >> Chapter 4.

. 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.