California Revenue and Taxation Code ARTICLE 3 - Revenue Allocation Shifts for Education

• Section 97.
  (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, for the...
• Section 97.1.
  (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as modified...
• Section 97.2.
  Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section shall be...
• Section 97.21.
  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...
• Section 97.22.
  For the purposes of paragraph (1) of subdivision (c) of Section 97.2, “multicounty district” includes District 2 of the Alameda Contra Costa Transit District. This...
• Section 97.23.
  (a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water District may maintain a stream of property tax revenue as provided...
• Section 97.3.
  Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as modified...
• Section 97.31.
  (a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993–94 fiscal year, the amount of the transfer to the Educational Revenue...
• Section 97.313.
  (a) Notwithstanding any other provision of this chapter, for the 1995–96 fiscal year only, the auditor of any qualified county shall, upon being directed by the...
• Section 97.32.
  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...
• Section 97.33.
  (a) Notwithstanding any other provision of this chapter, for the 1993–94 fiscal year, the amounts of property tax revenue that are required to be shifted pursuant...
• Section 97.34.
  (a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of Section 97.2 to an...
• Section 97.35.
  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...
• Section 97.36.
  (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a qualified county...
• Section 97.361.
  Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in...
• Section 97.37.
  (a) Notwithstanding any other provision of this chapter, for the 1994–95 fiscal year and each fiscal year thereafter, the amount of property tax revenue deemed allocated...
• Section 97.38.
  Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the County of Marin , commencing with the 1993–94 fiscal...
• Section 97.39.
  (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa...
• Section 97.4.
  (a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the changes in allocations of property tax revenues required by Sections...
• Section 97.401.
  Commencing February 1, 2012, the county auditor shall make the calculations required by Section 97.4 based on the amount deposited on behalf of each former...
• Section 97.41.
  (a) (1) Notwithstanding any other provision of this article, commencing with the 1995–96 fiscal year, the auditor shall allocate property tax revenue to a qualifying county service...
• Section 97.44.
  (a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue allocations for the 1995–96...
• Section 97.45.
  Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9...
• Section 97.46.
  Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9...
• Section 97.68.
  Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal adjustment period, all of...
• Section 97.69.
  (a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.68 or a Vehicle...
• Section 97.70.
  Notwithstanding any other law, for the 2004–05 fiscal year and for each fiscal year thereafter, all of the following apply:(a) (1) (A) The auditor shall reduce the total...
• Section 97.71.
  Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply:(a) (1) The total amount of revenue required...
• Section 97.72.
  Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply:(a) (1) (A) (i) Except as otherwise provided in clauses...
• Section 97.73.
  Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply:(a) (1) (A) The total amount of ad valorem...
• Section 97.75.
  Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall not impose a fee, charge, or other levy on...
• Section 97.76.
  (a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.70, for the 2004–05...
• Section 97.77.
  An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a...
• Section 97.78.
  (a) (1) Notwithstanding any other law, for the 2007–08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the Fresno County Auditor...
• Section 97.81.
  (a) Notwithstanding any other provision of law, for the 2011–12 fiscal year and for each fiscal year thereafter, the auditor of a qualified county shall do...

Last modified: October 22, 2018