Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

180.0000 ASSESSMENT APPEALS

Annotation 180.0060

180.0060 Base Year Value Previously Determined. Revenue and Taxation Code section 80 precludes any assessment appeal application which challenges a base year value previously determined by an assessment appeals board for an earlier assessment year. C 11/3/1981.