{"code":"RTC","codeName":"Revenue and Taxation Code","section":"97.32","citation":"Rev. & Tax. Code, § 97.32","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97.81.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-6/article-3"}],"history":"Repealed and added by Stats. 1994, Ch. 1167, Sec. 3.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>Notwithstanding Section <a href=\"/rtc/97.3\">97.3</a>, 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/revenue-allocation-shifts-for-education-97-32","source":"California Legislative Information bulk export (pubinfo)"}