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Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 0.5. Implementation of Article XIII A > Chapter 6 > Section 97.32

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 6. Allocation of Property Tax Revenue

Article 3. Revenue Allocation Shifts for Education

Section 97.32

97.32. Memorial districts. 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.