Cal. Revenue and Taxation Code § 97.35
Cal. Revenue and Taxation Code § 97.35
California · California Revenue and Taxation Code · Status: effective · Effective 1995-01-01
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- Citation
- Cal. Revenue and Taxation Code § 97.35, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916489
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Full text
Notwithstanding Section 97.3, the amount of property tax revenues of a community service district that is subject to reduction pursuant to that section shall not include those property tax revenues, up to the amount of ninety thousand dollars ($90,000), that are allocated by that district to “police protection and personal safety” activities, as indicated in the 1989–90 edition of the State Controller’s Report on the Financial Transactions of Special Districts in California.