Base Year Value
For real property assessed under Proposition 13, its fair market value as of either the 1975 lien date or the date the property was purchased, newly constructed, or underwent a change in ownership after the 1975 lien date.
February 4, 2014
© 2014 Tulare County Assessor's Office
221 S. Mooney Boulevard, Room 102-E, Visalia Ca 93291
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