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Cal. Revenue and Taxation Code § 97.32

Cal. Revenue and Taxation Code § 97.32

California · California Revenue and Taxation Code · Status: effective · Effective 1995-01-01

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Cal. Revenue and Taxation Code § 97.32, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916486
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Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions required by that section, a memorial district formed pursuant to Article 1 (commencing with Section 1170) of Chapter 1 of Part 2 of Division 6 of the Military and Veteran’s Code.