Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
180.0000 ASSESSMENT APPEALS
180.0050 Base Year Value Not Contested in Year Established. Revenue and Taxation Code section 80(a)(3) permits an application to be filed during the filing period for the year in which an assessment is placed on the roll or in any of the three succeeding years. Where no application is filed for the year in which the assessment is placed on the roll, but an application is filed in one of the next three years, section 80(a)(4) provides that any reduction in value as a result thereof will apply only to that year and to subsequent years. C 6/28/1982.