Section 97.32.

Cal. Revenue and Taxation Code - RTC § 97.32.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 97.3.
referencesCal. Revenue and Taxation Code - RTC § 1170.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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