{"data":{"id":"us-ca/rtc-97.21","jurisdiction":"us-ca","citation":"RTC § 97.21","heading":"","body":"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:\n(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.\n(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.\n(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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"56d552c309f35cd7ae583164e91cf6bb2407ca0d11e1f1730195bc2c842cb5f4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-97.2","next":"us-ca/rtc-97.22"},"notice":"GroundRules: Original legal text. Not legal advice."}