Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0045 Base Year Value. In Sunrise Retirement Villa et al. v. Dear (1997) 58 Cal.App.4th 948, the court held that an assessment appeals board has jurisdiction to hear an appeal to correct an alleged error in setting a base year value, not involving a judgment of value, in any year in which the error is discovered, if the assessor declines to make the correction pursuant to Revenue and Taxation Code section 51.5. The board's jurisdiction to hear such base year value appeals is not limited to the four-year statute of limitations in Revenue and Taxation Code section 80 subdivision (a)(3); but in order to trigger the application of section 51.5, a property owner must present to the assessor credible evidence of an error not involving value judgment, as opposed to an opinion, for any such claim. C 1/6/1998.