Section 97.21.
Cal. Revenue and Taxation Code - RTC § 97.21.
in effectFor the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and had less than two million dollars ($2,000,000) in total annual revenues in the 1991–92 fiscal year, all of the following shall, in addition to any other revenues otherwise excluded, be excluded from the determination of total annual revenues:
(a)
The revenue generated by a special tax levied pursuant to Article 3.5 (commencing with Section
50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.
(b)
The revenue generated by a special tax levied pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code.
(c)
The revenue generated by a special tax levied pursuant to Article 16 (commencing with Section 53970) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
References
referencesCal. Government Code - GOV § 50075.
referencesCal. Government Code - GOV § 53311.
referencesCal. Government Code - GOV § 53970.
referencesCal. Revenue and Taxation Code - RTC § 97.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026