{"code":"RTC","codeName":"Revenue and Taxation Code","section":"97.21","citation":"Rev. & Tax. Code, § 97.21","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 6. Allocation of Property Tax Revenue [95. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-6"},{"name":"ARTICLE 3. Revenue Allocation Shifts for Education [97. - 97.81.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-6/article-3"}],"history":"Added by Stats. 1994, Ch. 1167, Sec. 3.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>For the purpose of determining under Section <a href=\"/rtc/97.2\">97.2</a> 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:</p><p>(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.</p><p>(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.</p><p>(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.</p>","text":"For 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/revenue-allocation-shifts-for-education-97-21","source":"California Legislative Information bulk export (pubinfo)"}