Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Revenue and Taxation Code
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
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.