Rev. & Tax. Code, § 97.21 · Article 3. Revenue Allocation Shifts for Education
Rev. & Tax. Code, § 97.21
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=97.21.
- Text hash
- sha256 56d552c309f35cd7ae583164e91cf6bb2407ca0d11e1f1730195bc2c842cb5f4
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, tit. 5, div. 1, pt. 1, ch. 1, art. 3.5Voter-Approved Special TaxesPrinted as Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code
- Gov. Code, tit. 5, div. 2, pt. 1, ch. 2.5The Mello-Roos Community Facilities Act of 1982Printed as Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code
- Gov. Code, tit. 5, div. 2, pt. 1, ch. 4, art. 16Police and Fire Protection FundsPrinted as Article 16 (commencing with Section 53970) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.