PTLG - Revenue and Taxation Code

Find Your Board Member
eServices
Field Offices
Forms & Publications
Sign Up for BOE Updates
City & County Tax Rates
Calendar of Events
FAQs
Local Government Services
Make a Speakers’ Bureau Request
Bankruptcy

Legislation
Current Litigation
Laws, Annotations, Rules and Regulations
Access to Public Records
Public Meetings & Participation

Connect with Us:

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 97.35

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 97.35

97.35. Community service districts. 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.