California Statutes

§ 97.21. — 97.21. (Added by Stats. 1994, Ch. 1167, Sec. 3.)

California § 97.21.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 0.5.PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION
Ch. 6.CHAPTER 6. Allocation of Property Tax Revenue
Art. 3.ARTICLE 3. Revenue Allocation Shifts for Education

This text of California § 97.21. (97.21. (Added by Stats. 1994, Ch. 1167, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 97.21. (2026).

Text

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

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Legislative History

Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.

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California § 97.21., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/97.21..