GroundRules
RTC § 97.21
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]
- CHAPTER 6. Allocation of Property Tax Revenue [95. - 100.96.]
- ARTICLE 3. Revenue Allocation Shifts for Education [97. - 97.81.]
For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and had less than two million dollars ($2,000,000) in total annual revenues in the 1991–92 fiscal year, all of the following shall, in addition to any other revenues otherwise excluded, be excluded from the determination of total annual revenues:
(a) The revenue generated by a special tax levied pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.
(b) The revenue generated by a special tax levied pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code.
(c) The revenue generated by a special tax levied pursuant to Article 16 (commencing with Section 53970) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON