Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
720.0011 Base Year Value Corrections. Where the assessor properly corrects a base year value pursuant to Revenue and Taxation Code section 51.5, refund of overpaid taxes for a year is not precluded by the fact that no roll correction was made by the assessor for such year as long as a valid and timely refund claim is filed. C 1/12/1996.