SECTIONS 97-97.81 - California Statutes

REVENUE AND TAXATION CODE

SECTION 97-97.81

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 1992-93 fiscal year only,
shall be modified as follows:
(1) The amount of property tax revenue deemed allocated to the
county or city and county in the prior fiscal year shall be reduced
by an amount equal to one dollar and ninety-two cents ($1.92) per
each resident of the county or city and county. In addition, the
amount of property tax revenue deemed allocated in the prior fiscal
year to each city or city and county shall be reduced by an amount
equal to one dollar and sixty-five cents ($1.65) per each resident of
that city or city and county.
(2) The amount of property tax revenues not allocated to the
county, city and county, and any city as a result of the reductions
calculated pursuant to paragraph (1) shall be deposited in the
Educational Revenue Augmentation Fund pursuant to paragraph (1) of
subdivision (d) of Section 97.2.
(b) Notwithstanding any other provision of this chapter, for the
1993-94 fiscal year only, for purposes of the calculations and
allocations made by each county pursuant to Section 96.1, the amount
of property tax revenue deemed allocated in the prior fiscal year to
the Educational Revenue Augmentation Fund shall be reduced by the
total amount of the reductions required for each county or city and
county and each city or city and county pursuant to paragraph (1) of
subdivision (a).
(c) For the purpose of this section, the population of a city,
county, or city and county shall be the population determined
pursuant to Section 11005.

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 by Section 97.2 or its
predecessor section for the 1992-93 fiscal year, shall be modified
for the 1993-94 fiscal year as follows:
(1) The amount of property tax revenue deemed allocated to the
county or city and county in the prior fiscal year shall be reduced
by an amount equal to seventy-eight cents ($0.78) per each resident
of the county or city and county. In addition, the amount of property
tax revenue deemed allocated in the prior fiscal year to each city
or city and county shall be reduced by an amount equal to ninety-nine
cents ($0.99) per each resident of that city or city and county.
(2) The amount of property tax revenues not allocated to the
county, city and county, and any city as a result of the reductions
calculated pursuant to paragraph (1) shall be deposited in the
Educational Revenue Augmentation Fund established pursuant to
paragraph (1) of subdivision (d) of Section 97.2.
(b) For the purpose of this section, the population of a city,
county, or city and county shall be the population determined
pursuant to Section 11005.

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 modified for the 1992-93
fiscal year pursuant to subdivisions (a) to (d), inclusive, and for
the 1997-98 and 1998-99 fiscal years pursuant to subdivision (e), as
follows:
(a) (1) Except as provided in paragraph (2), the amount of
property tax revenue deemed allocated in the prior fiscal year to
each county shall be reduced by the dollar amounts indicated as
follows, multiplied by 0.953649:

Property
Tax
Reduction
per County
Alameda........................ $ 27,323,576
Alpine......................... 5,169
Amador......................... 286,131
Butte.......................... 846,452
Calaveras...................... 507,526
Colusa......................... 186,438
Contra Costa................... 12,504,318
Del Norte...................... 46,523
El Dorado...................... 1,544,590
Fresno......................... 5,387,570
Glenn.......................... 378,055
Humboldt....................... 1,084,968
Imperial....................... 998,222
Inyo........................... 366,402
Kern........................... 6,907,282
Kings.......................... 1,303,774
Lake........................... 998,222
Lassen......................... 93,045
Los Angeles.................... 244,178,806
Madera......................... 809,194
Marin.......................... 3,902,258
Mariposa....................... 40,136
Mendocino...................... 1,004,112
Merced......................... 2,445,709
Modoc.......................... 134,650
Mono........................... 319,793
Monterey....................... 2,519,507
Napa........................... 1,362,036
Nevada......................... 762,585
Orange......................... 9,900,654
Placer......................... 1,991,265
Plumas......................... 71,076
Riverside...................... 7,575,353
Sacramento..................... 15,323,634
San Benito..................... 198,090
San Bernardino................. 14,467,099
San Diego...................... 17,687,776
San Francisco.................. 53,266,991
San Joaquin.................... 8,574,869
San Luis Obispo................ 2,547,990
San Mateo...................... 7,979,302
Santa Barbara.................. 4,411,812
Santa Clara.................... 20,103,706
Santa Cruz..................... 1,416,413
Shasta......................... 1,096,468
Sierra......................... 97,103
Siskiyou....................... 467,390
Solano......................... 5,378,048
Sonoma......................... 5,455,911
Stanislaus..................... 2,242,129
Sutter......................... 831,204
Tehama......................... 450,559
Trinity........................ 50,399
Tulare......................... 4,228,525
Tuolumne....................... 740,574
Ventura........................ 9,412,547
Yolo........................... 1,860,499
Yuba........................... 842,857

(2) Notwithstanding paragraph (1), the amount of the reduction
specified in that paragraph for any county or city and county that
has been materially and substantially impacted as a result of a
federally declared disaster, as evidenced by at least 20 percent of
the cities, or cities and unincorporated areas of the county
representing 20 percent of the population within the county suffering
substantial damage, as certified by the Secretary of Emergency
Management, occurring between October 1, 1989, and the effective date
of this section, shall be reduced by that portion of five million
dollars ($5,000,000) determined for that county or city and county
pursuant to subparagraph (B) of paragraph (3).
(3) On or before October 1, 1992, the Director of Finance shall do
all of the following:
(A) Determine the population of each county and city and county in
which a federally declared disaster has occurred between October 1,
1989, and the effective date of this section.
(B) Determine for each county and city and county as described in
subparagraph (A) its share of five million dollars ($5,000,000) on
the basis of that county's population relative to the total
population of all counties described in subparagraph (A).
(C) Notify each auditor of each county and city and county of the
amounts determined pursuant to subparagraph (B).
(b) (1) Except as provided in paragraph (2), the amount of
property tax revenue deemed allocated in the prior fiscal year to
each city, except for a newly incorporated city that did not receive
property tax revenues in the 1991-92 fiscal year, shall be reduced by
9 percent. In making the above computation with respect to cities in
Alameda County, the computation for a city described in paragraph
(6) of subdivision (a) of Section 100.7, as added by Section 73.5 of
Chapter 323 of the Statutes of 1983, shall be adjusted so that the
amount multiplied by 9 percent is reduced by the amount determined
for that city for "museums" pursuant to paragraph (2) of subdivision
(h) of Section 95.
(2) Notwithstanding paragraph (1), the amount of the reduction
determined pursuant to that paragraph for any city that has been
materially and substantially impacted as a result of a federally
declared disaster, as certified by the Secretary of the California
Emergency Management Agency, occurring between October 1, 1989, and
the effective date of this section, shall be reduced by that portion
of fifteen million dollars ($15,000,000) determined for that city
pursuant to subparagraph (B) of paragraph (3).
(3) On or before October 1, 1992, the Director of Finance shall do
all of the following:
(A) Determine the population of each city in which a federally
declared disaster has occurred between October 1, 1989, and the
effective date of this section.
(B) Determine for each city as described in subparagraph (A) its
share of fifteen million dollars ($15,000,000) on the basis of that
city's population relative to the total population of all cities
described in subparagraph (A).
(C) Notify each auditor of each county and city and county of the
amounts determined pursuant to subparagraph (B).
(4) In the 1992-93 fiscal year and each fiscal year thereafter,
the auditor shall adjust the computations required pursuant to
Article 4 (commencing with Section 98) so that those computations do
not result in the restoration of any reduction required pursuant to
this section.
(c) (1) Subject to paragraph (2), the amount of property tax
revenue, other than those revenues that are pledged to debt service,
deemed allocated in the prior fiscal year to a special district,
other than a multicounty district, a local hospital district, or a
district governed by a city council or whose governing board has the
same membership as a city council, shall be reduced by 35 percent.
For purposes of this subdivision, "revenues that are pledged to debt
service" include only those amounts required to pay debt service
costs in the 1991-92 fiscal year on debt instruments issued by a
special district for the acquisition of capital assets.
(2) No reduction pursuant to paragraph (1) for any special
district, other than a countywide water agency that does not sell
water at retail, shall exceed an amount equal to 10 percent of that
district's total annual revenues, from whatever source, as shown in
the 1989-90 edition of the State Controller's Report on Financial
Transactions Concerning Special Districts (not including any annual
revenues from fiscal years following the 1989-90 fiscal year). With
respect to any special district, as defined pursuant to subdivision
(m) of Section 95, that is allocated property tax revenue pursuant to
this chapter but does not appear in the State Controller's Report on
Financial Transactions Concerning Special Districts, the auditor
shall determine the total annual revenues for that special district
from the information in the 1989-90 edition of the State Controller's
Report on Financial Transactions Concerning Counties. With respect
to a special district that did not exist in the 1989-90 fiscal year,
the auditor may use information from the first full fiscal year, as
appropriate, to determine the total annual revenues for that special
district. No reduction pursuant to paragraph (1) for any countywide
water agency that does not sell water at retail shall exceed an
amount equal to 10 percent of that portion of that agency's general
fund derived from property tax revenues.
(3) The auditor in each county shall, on or before January 15,
1993, and on or before January 30 of each year thereafter, submit
information to the Controller concerning the amount of the property
tax revenue reduction to each special district within that county as
a result of paragraphs (1) and (2). The Controller shall certify that
the calculation of the property tax revenue reduction to each
special district within that county is accurate and correct, and
submit this information to the Director of Finance.
(A) The Director of Finance shall determine whether the total of
the amounts of the property tax revenue reductions to special
districts, as certified by the Controller, is equal to the amount
that would be required to be allocated to school districts and
community college districts as a result of a three hundred
seventy-five million dollar ($375,000,000) shift of property tax
revenues from special districts for the 1992-93 fiscal year. If, for
any year, the total of the amount of the property tax revenue
reductions to special districts is less than the amount as described
in the preceding sentence, the amount of property tax revenue, other
than those revenues that are pledged to debt service, deemed
allocated in the prior fiscal year to a special district, other than
a multicounty district, a local hospital district, or a district
governed by a city council or whose governing board has the same
membership as a city council, shall, subject to subparagraph (B), be
reduced by an amount up to 5 percent of the amount subject to
reduction for that district pursuant to paragraphs (1) and (2).
(B) No reduction pursuant to subparagraph (A), in conjunction with
a reduction pursuant to paragraphs (1) and (2), for any special
district, other than a countywide water agency that does not sell
water at retail, shall exceed an amount equal to 10 percent of that
district's total annual revenues, from whatever source, as shown in
the most recent State Controller's Report on Financial Transactions
Concerning Special Districts. No reduction pursuant to subparagraph
(A), in conjunction with a reduction pursuant to paragraphs (1) and
(2), for any countywide water agency that does not sell water at
retail shall exceed an amount equal to 10 percent of that portion of
that agency's general fund derived from property tax revenues.
(C) In no event shall the amount of the property tax revenue loss
to a special district derived pursuant to subparagraphs (A) and (B)
exceed 40 percent of that district's property tax revenues or 10
percent of that district's total revenues, from whatever source.
(4) For the purpose of determining the total annual revenues of a
special district that provides fire protection or fire suppression
services, all of the following shall be excluded from the
determination of total annual revenues:
(A) If the district had less than two million dollars ($2,000,000)
in total annual revenues in the 1991-92 fiscal year, the revenue
generated by a fire suppression assessment levied pursuant to Article
3.6 (commencing with Section 50078) of Chapter 1 of Part 1 of
Division 1 of Title 5 of the Government Code.
(B) The total amount of all funds, regardless of the source, that
are appropriated to a district, including a fire department, by a
board of supervisors pursuant to Section 25642 of the Government Code
or Chapter 7 (commencing with Section 13890) of Part 2.7 of Division
12 of the Health and Safety Code for fire protection. The amendment
of this subparagraph by Chapter 290 of the Statutes of 1997 shall not
be construed to affect any exclusion from the total annual revenues
of a special district that was authorized by this subparagraph as it
read prior to that amendment.
(C) The revenue received by a district as a result of contracts
entered into pursuant to Section 4133 of the Public Resources Code.
(5) For the purpose of determining the total annual revenues of a
resource conservation district, all of the following shall be
excluded from the determination of total annual revenues:
(A) Any revenues received by that district from the state for
financing the acquisition of land, or the construction or improvement
of state projects, and for which that district serves as the fiscal
agent in administering those state funds pursuant to an agreement
entered into between that district and a state agency.
(B) Any amount received by that district as a private gift or
donation.
(C) Any amount received as a county grant or contract as
supplemental to, or independent of, that district's property tax
share.
(D) Any amount received by that district as a federal or state
grant.
(d) (1) The amount of property tax revenues not allocated to the
county, cities within the county, and special districts as a result
of the reductions calculated pursuant to subdivisions (a), (b), and
(c) shall instead be deposited in the Educational Revenue
Augmentation Fund to be established in each county. The amount of
revenue in the Educational Revenue Augmentation Fund, derived from
whatever source, shall be allocated pursuant to paragraphs (2) and
(3) to school districts and county offices of education, in total,
and to community college districts, in total, in the same proportion
that property tax revenues were distributed to school districts and
county offices of education, in total, and community college
districts, in total, during the 1991-92 fiscal year.
(2) The auditor shall, based on information provided by the county
superintendent of schools pursuant to this paragraph, allocate the
proportion of the Educational Revenue Augmentation Fund to those
school districts and county offices of education within the county
that are not excess tax school entities, as defined in subdivision
(n) of Section 95. The county superintendent of schools shall
determine the amount to be allocated to each school district and
county office of education in inverse proportion to the amounts of
property tax revenue per average daily attendance in each school
district and county office of education. In no event shall any
additional money be allocated from the fund to a school district or
county office of education upon that school district or county office
of education becoming an excess tax school entity.
(3) The auditor shall, based on information provided by the
Chancellor of the California Community Colleges pursuant to this
paragraph, allocate the proportion of the Educational Revenue
Augmentation Fund to those community college districts within the
county that are not excess tax school entities, as defined in
subdivision (n) of Section 95. The chancellor shall determine the
amount to be allocated to each community college district in inverse
proportion to the amounts of property tax revenue per funded
full-time equivalent student in each community college district. In
no event shall any additional money be allocated from the fund to a
community college district upon that district becoming an excess tax
school entity.
(4) (A) If, after making the allocation required pursuant to
paragraph (2), the auditor determines that there are still additional
funds to be allocated, the auditor shall allocate those excess funds
pursuant to paragraph (3). If, after making the allocation pursuant
to paragraph (3), the auditor determines that there are still
additional funds to be allocated, the auditor shall allocate those
excess funds pursuant to paragraph (2).
(B) (i) (I) For the 1995-96 fiscal year and each fiscal year
thereafter, if, after making the allocations pursuant to paragraphs
(2) and (3) and subparagraph (A), the auditor determines that there
are still additional funds to be allocated, the auditor shall,
subject to clauses (ii) and (iii), allocate those excess funds to the
county superintendent of schools. Funds allocated pursuant to this
subclause shall be counted as property tax revenues for special
education programs in augmentation of the amount calculated pursuant
to Section 2572 of the Education Code, to the extent that those
property tax revenues offset state aid for county offices of
education and school districts within the county pursuant to
subdivision (c) of Section 56836.08 of the Education Code.
(II) For the 2007-08 fiscal year and for each fiscal year
thereafter, both of the following apply:
(ia) In allocating the revenues described in subclause (I), the
auditor shall apportion funds to the appropriate special education
local plan area to cover the amount determined in Section 56836.173
of the Education Code.
(ib) Except as otherwise provided by sub-subclause (ia), property
tax revenues described in subclause (I) shall not be apportioned to
special education programs funded pursuant to Section 56836.173 of
the Education Code.
(III) If, for the 2000-01 fiscal year or any fiscal year
thereafter, any additional revenues remain after the implementation
of subclauses (I) and (II), the auditor shall allocate those
remaining revenues among the county, cities, and special districts in
proportion to the amounts of ad valorem property tax revenue
otherwise required to be shifted from those local agencies to the
county's Educational Revenue Augmentation Fund for the relevant
fiscal year.
(IV) A county Educational Revenue Augmentation Fund shall not be
required to provide funding for special education programs funded
pursuant to Section 56836.173 of the Education Code or any
predecessor to that section for a fiscal year prior to the 2007-08
fiscal year that it has not already provided for these programs prior
to the beginning of the 2007-08 fiscal year.
(ii) For the 1995-96 fiscal year only, clause (i) shall have no
application to the County of Mono and the amount allocated pursuant
to clause (i) in the County of Marin shall not exceed five million
dollars ($5,000,000).
(iii) For the 1996-97 fiscal year only, the total amount of funds
allocated by the auditor pursuant to clause (i) and clause (i) of
subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3
shall not exceed that portion of two million five hundred thousand
dollars ($2,500,000) that corresponds to the county's proportionate
share of all moneys allocated pursuant to clause (i) and clause (i)
of subparagraph (B) of paragraph (4) of subdivision (d) of Section
97.3 for the 1995-96 fiscal year. Upon the request of the auditor,
the Department of Finance shall provide to the auditor all
information in the department's possession that is necessary for the
auditor to comply with this clause.
(iv) Notwithstanding clause (i) of this subparagraph, for the
1999-2000 fiscal year only, if, after making the allocations pursuant
to paragraphs (2) and (3) and subparagraph (A), the auditor
determines that there are still additional funds to be allocated, the
auditor shall allocate the funds to the county, cities, and special
districts in proportion to the amounts of ad valorem property tax
revenue otherwise required to be shifted from those local agencies to
the county's Educational Revenue Augmentation Fund for the relevant
fiscal year. The amount allocated pursuant to this clause shall not
exceed eight million two hundred thirty-nine thousand dollars
($8,239,000), as appropriated in Item 6110-250-0001 of Section 2.00
of the Budget Act of 1999 (Chapter 50, Statutes of 1999). This clause
shall be operative for the 1999-2000 fiscal year only to the extent
that moneys are appropriated for purposes of this clause in the
Budget Act of 1999 by an appropriation that specifically references
this clause.
(C) For purposes of allocating the Educational Revenue
Augmentation Fund for the 1996-97 fiscal year, the auditor shall,
after making the allocations for special education programs, if any,
required by subparagraph (B), allocate all remaining funds among the
county, cities, and special districts in proportion to the amounts of
ad valorem property tax revenue otherwise required to be shifted
from those local agencies to the county's Educational Revenue
Augmentation Fund for the relevant fiscal year. For purposes of ad
valorem property tax revenue allocations for the 1997-98 fiscal year
and each fiscal year thereafter, no amount of ad valorem property tax
revenue allocated to the county, a city, or a special district
pursuant to this subparagraph shall be deemed to be an amount of ad
valorem property tax revenue allocated to that local agency in the
prior fiscal year.
(5) For purposes of allocations made pursuant to Section 96.1 or
its predecessor section for the 1993-94 fiscal year, the amounts
allocated from the Educational Revenue Augmentation Fund pursuant to
this subdivision, other than amounts deposited in the Educational
Revenue Augmentation Fund pursuant to Section 33681 of the Health and
Safety Code, shall be deemed property tax revenue allocated to the
Educational Revenue Augmentation Fund in the prior fiscal year.
(e) (1) For the 1997-98 fiscal year:
(A) The amount of property tax revenue deemed allocated in the
prior fiscal year to any city subject to the reduction specified in
paragraph (2) of subdivision (b) shall be reduced by an amount that
is equal to the difference between the amount determined for the city
pursuant to paragraph (1) of subdivision (b) and the amount of the
reduction determined for the city pursuant to paragraph (2) of
subdivision (b).
(B) The amount of property tax revenue deemed allocated in the
prior fiscal year to any county or city and county subject to the
reduction specified in paragraph (2) of subdivision (a) shall be
reduced by an amount that is equal to the difference between the
amount specified for the county or city and county pursuant to
paragraph (1) of subdivision (a) and the amount of the reduction
determined for the county or city and county pursuant to paragraph
(2) of subdivision (a).
(2) The amount of property tax revenues not allocated to a city or
city and county as a result of this subdivision shall be deposited
in the Educational Revenue Augmentation Fund described in
subparagraph (A) of paragraph (1) of subdivision (d).
(3) For purposes of allocations made pursuant to Section 96.1 for
the 1998-99 fiscal year, the amounts allocated from the Educational
Revenue Augmentation Fund pursuant to this subdivision shall be
deemed property tax revenues allocated to the Educational Revenue
Augmentation Fund in the prior fiscal year.
(f) It is the intent of the Legislature in enacting this section
that this section supersede and be operative in place of Section
97.03 of the Revenue and Taxation Code, as added by Senate Bill 617
of the 1991-92 Regular Session.

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 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.

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 shall be deemed
to have become operative July 1, 1992, and the auditor is hereby
authorized to adjust the 1993-94 distributions to the Educational
Revenue Augmentation Fund accordingly.

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 in former Section 97.03,
as that section read on October 11, 1993, to meet the commitment of
debt service obligated with respect to revenue bonds that were issued
in accordance with Chapter 1279 of the Statutes of 1993, on or after
the effective date of that act and prior to the effective date of
Chapter 155 of the Statutes of 1994.
(b) (1) In no event shall the total amount of the revenue stream
maintained by the Chino Basin Municipal Water District pursuant to
subdivision (a) exceed the total amount of the annual debt service
payments for those revenue bonds described in subdivision (a).
(2) If the total amount of the revenue stream maintained by the
Chino Basin Municipal Water District pursuant to subdivision (a)
exceeds the total amount of the annual debt service payments for
those revenue bonds described in subdivision (a), then the Chino
Basin Municipal Water District shall reimburse the excess amount to
the county auditor for deposit into the county's Educational Revenue
Augmentation Fund.
(c) This section shall remain in effect only until the date upon
which the revenue bonds described in subdivision (a) have been fully
amortized, and as of that date is repealed.

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 by Section 97.2 or its
predecessor section for the 1992-93 fiscal year, shall be modified
for the 1993-94 fiscal year pursuant to subdivisions (a) to (c),
inclusive, as follows:
(a) The amount of property tax revenue deemed allocated in the
prior fiscal year to each county and city and county shall be reduced
by an amount to be determined by the Director of Finance in
accordance with the following:
(1) The total amount of the property tax reductions for counties
and cities and counties determined pursuant to this section shall be
one billion nine hundred ninety-eight million dollars
($1,998,000,000) in the 1993-94 fiscal year.
(2) The Director of Finance shall determine the amount of the
reduction for each county or city and county as follows:
(A) The proportionate share of the property tax revenue reduction
for each county or city and county that would have been imposed on
all counties under the proposal specified in the "May Revision of the
1993-94 Governor's Budget" shall be determined by reference to the
document entitled "Estimated County Property Tax Transfers Under
Governor's May Revision Proposal," published by the Legislative
Analyst's Office on June 1, 1993.
(B) Each county's or city and county's proportionate share of
total taxable sales in all counties in the 1991-92 fiscal year shall
be determined.
(C) An amount for each county and city and county shall be
determined by applying its proportionate share determined pursuant to
subparagraph (A) to the one billion nine hundred ninety-eight
million dollar ($1,998,000,000) statewide reduction for counties and
cities and counties.
(D) An amount for each county and city and county shall be
determined by applying its proportionate share determined pursuant to
subparagraph (B) to the one billion nine hundred ninety-eight
million dollar ($1,998,000,000) statewide reduction for counties and
cities and counties.
(E) The Director of Finance shall add the amounts determined
pursuant to subparagraphs (C) and (D) for each county and city and
county, and divide the resulting figure by two. The amount so
determined for each county and city and county shall be divided by a
factor of 1.038. The resulting figure shall be the amount of property
tax revenue to be subtracted from the amount of property tax revenue
deemed allocated in the prior fiscal year.
(3) The Director of Finance shall, by July 15, 1993, report to the
Joint Legislative Budget Committee its determination of the amounts
determined pursuant to paragraph (2).
(4) On or before August 15, 1993, the Director of Finance shall
notify the auditor of each county and city and county of the amount
of property tax revenue reduction determined for each county and city
and county.
(5) Notwithstanding any other provision of this subdivision, the
amount of the reduction specified in paragraph (2) for any county or
city and county that has first implemented, for the 1993-94 fiscal
year, the alternative procedure for the distribution of property tax
levies authorized by Chapter 3 (commencing with Section 4701) of Part
8 shall be reduced, for the 1993-94 fiscal year only, in the amount
of any increased revenue allocated to each qualifying school entity
that would not have been allocated for the 1993-94 fiscal year but
for the implementation of that alternative procedure. For purposes of
this paragraph, "qualifying school entity" means any school
district, county office of education, or community college district
that is not an excess tax school entity as defined in Section 95, and
a county's Educational Revenue Augmentation Fund as described in
subdivision (d) of this section and subdivision (d) of Section 97.2.
Notwithstanding any other provision of this paragraph, the amount of
any reduction calculated pursuant to this paragraph for any county or
city and county shall not exceed the reduction calculated for that
county or city and county pursuant to paragraph (2).
(6) Notwithstanding the provisions of paragraph (5), the amount of
the reduction specified in paragraph (2) for a county of the 16th
class that has first implemented, for the 1993-94 fiscal year, the
alternative procedure for the distribution of property tax levies
authorized by Chapter 2 (commencing with Section 4701) of Part 8
shall be reduced, for the 1993-94 fiscal year only, in the amount of
any increased revenue distributed to each qualifying school entity
that would not have been distributed for the 1993-94 fiscal year,
pursuant to the historical accounting method of that county of the
16th class, but for the implementation of that alternative procedure.
For purposes of this paragraph, "qualifying school entity" means any
school district, county office of education, or community college
district that is not an excess tax school entity as defined in
Section 95, and a county's Educational Revenue Augmentation Fund as
described in subdivision (a) of this section and subdivision (d) of
Section 97.2. Notwithstanding any other provision of this paragraph,
the amount of any reduction calculated pursuant to this paragraph for
any county shall not exceed the reduction calculated for that county
pursuant to paragraph (2).
(b) The amount of property tax revenue deemed allocated in the
prior fiscal year to each city shall be reduced by an amount to be
determined by the Director of Finance in accordance with the
following:
(1) The total amount of the property tax reductions determined for
cities pursuant to this section shall be two hundred eighty-eight
million dollars ($288,000,000) in the 1993-94 fiscal year.
(2) The Director of Finance shall determine the amount of
reduction for each city as follows:
(A) The amount of property tax revenue that is estimated to be
attributable in the 1993-94 fiscal year to the amount of each city's
state assistance payment received by that city pursuant to Chapter
282 of the Statutes of 1979 shall be determined.
(B) A factor for each city equal to the amount determined pursuant
to subparagraph (A) for that city, divided by the total of the
amounts determined pursuant to subparagraph (A) for all cities, shall
be determined.
(C) An amount for each city equal to the factor determined
pursuant to subparagraph (B), multiplied by three hundred eighty-two
million five hundred thousand dollars ($382,500,000), shall be
determined.
(D) In no event shall the amount for any city determined pursuant
to subparagraph (C) exceed a per capita amount of nineteen dollars
and thirty-one cents ($19.31), as determined in accordance with that
city's population on January 1, 1993, as estimated by the Department
of Finance.
(E) The amount determined for each city pursuant to subparagraphs
(C) and (D) shall be the amount of property tax revenue to be
subtracted from the amount of property tax revenue deemed allocated
in the prior year.
(3) The Director of Finance shall, by July 15, 1993, report to the
Joint Legislative Budget Committee those amounts determined pursuant
to paragraph (2).
(4) On or before August 15, 1993, the Director of Finance shall
notify each county auditor of the amount of property tax revenue
reduction determined for each city located within that county.
(c) (1) The amount of property tax revenue deemed allocated in the
prior fiscal year to each special district, as defined pursuant to
subdivision (m) of Section 95, shall be reduced by the amount
determined for the district pursuant to paragraph (3) and increased
by the amount determined for the district pursuant to paragraph (4).
The total net amount of these changes is intended to equal two
hundred forty-four million dollars ($244,000,000) in the 1993-94
fiscal year.
(2) (A) Notwithstanding any other provision of this subdivision,
no reduction shall be made pursuant to this subdivision with respect
to any of the following special districts:
(i) A local hospital district as described in Division 23
(commencing with Section 32000) of the Health and Safety Code.
(ii) A water agency that does not sell water at retail, but not
including an agency the primary function of which, as determined on
the basis of total revenues, is flood control.
(iii) A transit district.
(iv) A police protection district formed pursuant to Part 1
(commencing with Section 20000) of Division 14 of the Health and
Safety Code.
(v) A special district that was a multicounty special district as
of July 1, 1979.
(B) Notwithstanding any other provision of this subdivision, the
first one hundred four thousand dollars ($104,000) of the amount of
any reduction that otherwise would be made under this subdivision
with respect to a qualifying community services district shall be
excluded. For purposes of this subparagraph, a "qualifying community
services district" means a community services district that meets all
of the following requirements:
(i) Was formed pursuant to Division 3 (commencing with Section
61000) of Title 6 of the Government Code.
(ii) Succeeded to the duties and properties of a police protection
district upon the dissolution of that district.
(iii) Currently provides police protection services to
substantially the same territory as did that district.
(iv) Is located within a county in which the board of supervisors
has requested the Department of Finance that this subparagraph be
operative in the county.
(3) (A) On or before September 15, 1993, the county auditor shall
determine an amount for each special district equal to the amount of
its allocation determined pursuant to Section 96 or 96.1, and Section
96.5 or their predecessor sections for the 1993-94 fiscal year
multiplied by the ratio determined pursuant to paragraph (1) of
subdivision (a) of former Section 98.6 as that section read on June
15, 1993. In those counties that were subject to former Sections
98.66, 98.67, and 98.68, as those sections read on that same date,
the county auditor shall determine an amount for each special
district that represents the current amount of its allocation
determined pursuant to Section 96 or 96.1, and Section 96.5 or their
predecessor sections for the 1993-94 fiscal year that is attributed
to the property tax shift from schools required by Chapter 282 of the
Statutes of 1979. In that county subject to Section 100.4, the
county auditor shall determine an amount for each special district
that represents the current amount of its allocations determined
pursuant to Section 96, 96.1, 96.5, or 100.4 or their predecessor
sections for the 1993-94 fiscal year that is attributable to the
property tax shift from schools required by Chapter 282 of the
Statutes of 1979. In determining these amounts, the county auditor
shall adjust for the influence of increased assessed valuation within
each district, including the effect of jurisdictional changes, and
the reductions in property tax allocations required in the 1992-93
fiscal year by Chapters 699 and 1369 of the Statutes of 1992. In the
case of a special district that has been consolidated or reorganized,
the auditor shall determine the amount of its current property tax
allocation that is attributable to the prior district's or districts'
receipt of state assistance payments pursuant to Chapter 282 of the
Statutes of 1979. Notwithstanding any other provision of this
paragraph, for a special district that is governed by a city council
or whose governing board has the same membership as a city council
and that is a subsidiary district as defined in subdivision (e) of
Section 16271 of the Government Code, the county auditor shall
multiply the amount that otherwise would be calculated pursuant to
this paragraph by 0.38 and the result shall be used in the
calculations required by paragraph (5). In no event shall the amount
determined by this paragraph be less than zero.
(B) Notwithstanding subparagraph (A), commencing with the 1994-95
fiscal year, in the County of Sacramento, the auditor shall determine
the amount for each special district that represents the current
amount of its allocations determined pursuant to Section 96, 96.1,
96.5, or 100.6 for the 1994-95 fiscal year that is attributed to the
property tax shift from schools required by Chapter 282 of the
Statutes of 1979.
(4) (A) (i) On or before September 15, 1993, the county auditor
shall determine an amount for each special district that is engaged
in fire protection activities, as reported to the Controller for
inclusion in the 1989-90 edition of the Financial Transactions Report
Concerning Special Districts under the heading of "Fire Protection,"
that is equal to the amount of revenue allocated to that special
district from the Special District Augmentation Fund for fire
protection activities in the 1992-93 fiscal year. For purposes of the
preceding sentence for counties of the second class, the phrase
"amount of revenue allocated to that special district" means an
amount of revenue that was identified for transfer to that special
district, rather than the amount of revenue that was actually
received by that special district pursuant to that transfer.
(ii) In the case of a special district, other than a special
district governed by the county board of supervisors or whose
governing body is the same as the county board of supervisors, that
is engaged in fire protection activities as reported to the
Controller, the county auditor shall also determine the amount by
which the district's amount determined pursuant to paragraph (3)
exceeds the amount by which its allocation was reduced by operation
of former Section 98.6 in the 1992-93 fiscal year. This amount shall
be added to the amount otherwise determined for the district under
this paragraph. In any county subject to former Section 98.65, 98.66,
98.67, or 98.68 in that same fiscal year, the county auditor shall
determine for each special district that is engaged in fire
protection activities an amount that is equal to the amount
determined for that district pursuant to paragraph (3).
(B) For purposes of this paragraph, a special district includes
any special district that is allocated property tax revenue pursuant
to this chapter and does not appear in the State Controller's Report
on Financial Transactions Concerning Special Districts, but is
engaged in fire protection activities and appears in the State
Controller's Report on Financial Transactions Concerning Counties.
(5) The total amount of property taxes allocated to special
districts by the county auditor as a result of paragraph (4) shall be
subtracted from the amount of property tax revenues not allocated to
special districts by the county auditor as a result of paragraph (3)
to determine the amount to be deposited in the Education Revenue
Augmentation Fund as specified in subdivision (d).
(6) On or before September 30, 1993, the county auditor shall
notify the Director of Finance of the net amount determined for
special districts pursuant to paragraph (5).
(d) (1) The amount of property tax revenues not allocated to the
county, city and county, cities within the county, and special
districts as a result of the reductions required by subdivisions (a),
(b), and (c) shall instead be deposited in the Educational Revenue
Augmentation Fund established in each county or city and county
pursuant to Section 97.2. The amount of revenue in the Educational
Revenue Augmentation Fund, derived from whatever source, shall be
allocated pursuant to paragraphs (2) and (3) to school districts and
county offices of education, in total, and to community college
districts, in total, in the same proportion that property tax
revenues were distributed to school districts and county offices of
education, in total, and community college districts, in total,
during the 1992-93 fiscal year.
(2) The county auditor shall, based on information provided by the
county superintendent of schools pursuant to this paragraph,
allocate that proportion of the revenue in the Educational Revenue
Augmentation Fund to be allocated to school districts and county
offices of education only to those school districts and county
offices of education within the county that are not excess tax school
entities, as defined in subdivision (n) of Section 95. The county
superintendent of schools shall determine the amount to be allocated
to each school district in inverse proportion to the amounts of
property tax revenue per average daily attendance in each school
district. For each county office of education, the allocation shall
be made based on the historical split of base property tax revenue
between the county office of education and school districts within
the county. In no event shall any additional money be allocated from
the Educational Revenue Augmentation Fund to a school district or
county office of education upon that district or county office of
education becoming an excess tax school entity. If, after determining
the amount to be allocated to each school district and county office
of education, the county superintendent of schools determines there
are still additional funds to be allocated, the county superintendent
of schools shall determine the remainder to be allocated in inverse
proportion to the amounts of property tax revenue, excluding
Educational Revenue Augmentation Fund moneys, per average daily
attendance in each remaining school district, and on the basis of the
historical split described above for each county office of education
that is not an excess tax school entity, until all funds that would
not result in a school district or county office of education
becoming an excess tax school entity are allocated. The county
superintendent of schools may determine the amounts to be allocated
between each school district and county office of education to ensure
that all funds that would not result in a school district or county
office of education becoming an excess tax school entity are
allocated.
(3) The county auditor shall, based on information provided by the
Chancellor of the California Community Colleges pursuant to this
paragraph, allocate that proportion of the revenue in the Educational
Revenue Augmentation Fund to be allocated to community college
districts only to those community college districts within the county
that are not excess tax school entities, as defined in subdivision
(n) of Section 95. The chancellor shall determine the amount to be
allocated to each community college district in inverse proportion to
the amounts of property tax revenue per funded full-time equivalent
student in each community college district. In no event shall any
additional money be allocated from the Educational Revenue
Augmentation Fund to a community college district upon that district
becoming an excess tax school entity.
(4) (A) If, after making the allocation required pursuant to
paragraph (2), the auditor determines that there are still additional
funds to be allocated, the auditor shall allocate those excess funds
pursuant to paragraph (3). If, after making the allocation pursuant
to paragraph (3), the auditor determines that there are still
additional funds to be allocated, the auditor shall allocate those
excess funds pursuant to paragraph (2). If, after determining the
amount to be allocated to each community college district, the
Chancellor of the California Community Colleges determines that there
are still additional funds to be allocated, the Chancellor of the
California Community Colleges shall determine the remainder to be
allocated to each community college district in inverse proportion to
the amounts of property tax revenue, excluding Educational Revenue
Augmentation Fund moneys, per funded full-time equivalent student in
each remaining community college district that is not an excess tax
school entity until all funds that would not result in a community
college district becoming an excess tax school entity are allocated.
(B) (i) (I) For the 1995-96 fiscal year and each fiscal year
thereafter, if, after making the allocations pursuant to paragraphs
(2) and (3) and subparagraph (A), the auditor determines that there
are still additional funds to be allocated, the auditor shall,
subject to clauses (ii) and (iii), allocate those excess funds to the
county superintendent of schools. Funds allocated pursuant to this
subclause shall be counted as property tax revenues for special
education programs in augmentation of the amount calculated pursuant
to Section 2572 of the Education Code, to the extent that those
property tax revenues offset state aid for county offices of
education and school districts within the county pursuant to
subdivision (c) of Section 56836.08 of the Education Code.
(II) For the 2007-08 fiscal year and for each fiscal year
thereafter, both of the following apply:
(ia) In allocating the revenues described in subclause (I), the
auditor shall apportion funds to the appropriate special education
local plan area to cover the amount determined in Section 56836.173
of the Education Code.
(ib) Except as otherwise provided by sub-subclause (ia), property
tax revenues described in subclause (I) shall not be apportioned to
special education programs funded pursuant to Section 56836.173 of
the Education Code.
(III) If, for the 2000-01 fiscal year or any fiscal year
thereafter, any additional revenues remain after the implementation
of subclauses (I) and (II), the auditor shall allocate those
remaining revenues among the county, cities, and special districts in
proportion to the amounts of ad valorem property tax revenue
otherwise required to be shifted from those local agencies to the
county's Educational Revenue Augmentation Fund for the relevant
fiscal year.
(IV) A county Educational Revenue Augmentation Fund shall not be
required to provide funding for special education programs funded
pursuant to Section 56836.173 of the Education Code or any
predecessor to that section for a fiscal year prior to the 2007-08
fiscal year that it has not already provided for these programs prior
to the beginning of the 2007-08 fiscal year.
(ii) For the 1995-96 fiscal year only, clause (i) shall have no
application to the County of Mono and the amount allocated pursuant
to clause (i) in the County of Marin shall not exceed five million
dollars ($5,000,000).
(iii) For the 1996-97 fiscal year only, the total amount of funds
allocated by the auditor pursuant to clause (i) and clause (i) of
subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.2
shall not exceed that portion of two million five hundred thousand
dollars ($2,500,000) that corresponds to the county's proportionate
share of all moneys allocated pursuant to clause (i) and clause (i)
of subparagraph (B) of paragraph (4) of subdivision (d) of Section
97.2 for the 1995-96 fiscal year. Upon the request of the auditor,
the Department of Finance shall provide to the auditor all
information in the department's possession that is necessary for the
auditor to comply with this clause.
(iv) Notwithstanding clause (i) of this subparagraph, for the
1999-2000 fiscal year only, if, after making the allocations pursuant
to paragraphs (2) and (3) and subparagraph (A), the auditor
determines that there are still additional funds to be allocated, the
auditor shall allocate the funds to the county, cities, and special
districts in proportion to the amounts of ad valorem property tax
revenue otherwise required to be shifted from those local agencies to
the county's Educational Revenue Augmentation Fund for the relevant
fiscal year. The amount allocated pursuant to this clause shall not
exceed eight million two hundred thirty-nine thousand dollars
($8,239,000), as appropriated in Item 6110-250-0001 of Section 2.00
of the Budget Act of 1999 (Chapter 50, Statutes of 1999).
(C) For purposes of allocating the Educational Revenue
Augmentation Fund for the 1996-97 fiscal year, the auditor shall,
after making the allocations for special education programs, if any,
required by subparagraph (B), allocate all remaining funds among the
county, cities, and special districts in proportion to the amounts of
ad valorem property tax revenue otherwise required to be shifted
from those local agencies to the county's Educational Revenue
Augmentation Fund for the relevant fiscal year. For purposes of ad
valorem property tax revenue allocations for the 1997-98 fiscal year
and each fiscal year thereafter, no amount of ad valorem property tax
revenue allocated to the county, a city, or a special district
pursuant to this subparagraph shall be deemed to be an amount of ad
valorem property tax revenue allocated to that local agency in the
prior fiscal year.
(5) For purposes of allocations made pursuant to Section 96.1 for
the 1994-95 fiscal year, the amounts allocated from the Educational
Revenue Augmentation Fund pursuant to this subdivision, other than
those amounts deposited in the Educational Revenue Augmentation Fund
pursuant to any provision of the Health and Safety Code, shall be
deemed property tax revenue allocated to the Educational Revenue
Augmentation Fund in the prior fiscal year.

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 Augmentation Fund determined
pursuant to subdivision (a) of Section 97.3 for any eligible county
in accordance with subdivision (b) of this section, and also shall
direct the county auditor to reduce, in the 1993-94 fiscal year, the
amount of that transfer for certain counties in accordance with
subdivision (c). The total amount of the reductions for all counties
made for the 1993-94 fiscal year pursuant to subdivision (b) shall
not exceed two million dollars ($2,000,000). For the 1994-95 fiscal
year and each fiscal year thereafter, ad valorem property tax revenue
allocations made pursuant to subdivision (a) of Section 96.1 shall
fully incorporate the adjustments required by this section.
(2) For purposes of this section, an "eligible county" is a county
with a population of less than 350,000, as reported in the 1990
federal census that had a fire element of the tax bill in 1977-78,
that continues to fund some portion of those costs from the county
general fund in 1993-94, and that provides these services in the same
manner as a special district less than countywide and has so
indicated in the Controller's Report on Financial Transactions
Concerning Counties.
(b) (1) For each eligible county, the county auditor may submit
the following information to the Director of Finance not later than
November 1, 1993:
(A) The amount of property tax allocated to the county fire
district in the 1977-78 fiscal year.
(B) The amount allocated from the county budget to the county fire
district in the 1978-79 fiscal year.
(C) The amount of property tax reduction for the county fire
district attributable to the passage of Article XIII A of the
California Constitution by the voters in the primary election in June
1978.
(D) The amount of money allocated from the county budget to the
county fire district in the 1993-94 fiscal year.
(E) The amount allocated to the county fire district from the
Special District Augmentation Fund in the 1992-93 fiscal year.
(2) For each eligible county that submits to the Director of
Finance by November 1, 1993, the information described in paragraph
(1), the Director of Finance shall make the following calculations:
(A) Multiply the amount of property tax allocated to the county
fire district in the 1977-78 fiscal year by the change in the value
of the property tax base for the county from the 1977-78 fiscal year
to the 1978-79 fiscal year.
(B) Subtract the amount reported pursuant to subparagraph (C) of
paragraph (1) from the amount determined pursuant to subparagraph
(A).
(C) Multiply the amount determined pursuant to subparagraph (B) by
an amount determined by the Director of Finance to be the change in
assessed value for the county from the 1978-79 fiscal year to the
1993-94 fiscal year.
(D) Multiply the amount reported pursuant to subparagraph (E) of
paragraph (1) by 1.038.
(E) Add the amount determined pursuant to subparagraph (C) to the
amount determined pursuant to subparagraph (D).
(F) Subtract the amount determined pursuant to subparagraph (E)
from the amount reported pursuant to subparagraph (D) of paragraph
(1).
(3) The Director of Finance shall determine the sum of all the
amounts determined pursuant to subparagraph (F) of paragraph (2).
(4) If the sum determined pursuant to paragraph (3) is greater
than two million dollars ($2,000,000), then the Director of Finance
shall proportionately reduce the amount for each county so that the
total of the amounts for all counties does not exceed two million
dollars ($2,000,000). If the sum determined pursuant to subdivision
(e) does not exceed two million dollars ($2,000,000), then the
Director of Finance shall not reduce the amount determined for each
county.
(5) The Director of Finance shall by January 15, 1994, notify each
county of its reduction in the amount to be transferred to the
Educational Revenue Augmentation Fund pursuant to subdivision (a) of
Section 97.3. The maximum amount of the reduction that may be
authorized pursuant to this subdivision is one-half the amount
determined pursuant to subparagraph (F) of paragraph (2).
(c) The amount to be transferred from a county to an Educational
Revenue Augmentation Fund pursuant to subdivision (a) of Section 97.3
shall be reduced by one hundred thousand dollars ($100,000) for the
County of Madera and by two hundred thousand dollars ($200,000) for
the County of Tulare.

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 board of supervisors, increase the
amount of property tax revenue allocated to that county by an amount
of property tax revenue, not to exceed one million five hundred
fifty thousand dollars ($1,550,000), that is attributable to the
difference between the following amounts:
(1) The amount of the reduction that would have been determined by
the Director of Finance for the qualified county pursuant to
subdivision (b) of Section 97.31 in the absence of the two million
dollar ($2,000,000) limitation of subdivision (a) and paragraph (4)
of subdivision (b) of that section, and the maximum limitation of
paragraph (5) of subdivision (b) of that same section.
(2) The amount of the reduction that was determined by the
Director of Finance for the qualified county pursuant to subdivision
(b) of Section 97.31.
If the board of supervisors directs the auditor, pursuant to this
subdivision, to increase the amount of the property tax revenue
allocation of the county, the board shall also direct the auditor to
commensurately reduce the amount of the property tax revenue
allocation to the Educational Revenue Augmentation Fund. The county
shall expend any additional amount of property tax revenue that it
receives pursuant to this subdivision solely for the purpose of
funding public safety services.
(b) The Director of Finance shall determine for each qualified
county the difference described in subdivision (a), and shall as soon
as reasonably possible after the effective date of the act adding
this section, notify the board of supervisors of each qualified
county in writing of the amount of the difference calculated for that
county.
(c) For purposes of this section, "qualified county" means an
"eligible county," as defined in paragraph (2) of subdivision (a) of
Section 97.31, that was subject to the reduction required by
paragraph (4) of subdivision (b) of that same section.
(d) Except as otherwise required by law, the county auditor of a
qualified county shall allocate property tax revenues for the 1996-97
fiscal year and each fiscal year thereafter in those amounts that
fully reflect, as otherwise required by this chapter, any increases
or reductions in allocations that are directed by the board of
supervisors pursuant to subdivision (a).

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 1 (commencing with
Section 1170) of Chapter 1 of Part 2 of Division 6 of the Military
and Veteran's Code.

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 to Section 97.3 from a city
described in the second clause of paragraph (2) of subdivision (h) of
Section 95 or a city described in paragraph (2) of subdivision (b)
of Section 16700 of the Welfare and Institutions Code, and from the
county in which those cities are located, to the Educational Relief
Augmentation Fund, shall each be reduced by an amount equal to the
sum of the property tax revenue loss incurred by the city or county
as a result of the Oakland/Berkeley fire that occurred in October
1991. The auditor shall certify to the Department of Finance the
amount of the property tax revenue loss for each city and the county
as a result of those properties that were reassessed as a result of
that fire. The property tax revenue loss shall be the difference
between the property tax revenues, including property tax revenue
attributable to tax rates levied pursuant to subdivision (b) of
Section 1 of Article XIII A of the California Constitution, that
would have been derived based on the original assessed value of those
properties for the 1991-92 fiscal year prior to any reassessment for
disaster relief, increased by 2 percent, and the property tax
revenues derived from the assessed value of those properties for the
1992-93 fiscal year.
(b) In each of the 1994-95, 1995-96, and 1996-97 fiscal years, for
the county and cities described in subdivision (a), one-third of the
adjustments made pursuant to subdivision (a) for each described city
and the county shall be added to the amount of property tax revenue
deemed allocated to each city and the county in the prior fiscal
year.

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 amount equal to the amount of
the water quality control compliance costs of a qualified special
district for the 1992-93 fiscal year shall, for purposes of property
tax revenue allocations for the 1993-94 fiscal year, be added to the
amount of property tax revenue deemed allocated to that district in
the 1992-93 fiscal year. The water quality control compliance costs
of a qualified special district for the relevant fiscal year shall
also be deducted from the amount of property tax revenue subject to
reduction with respect to that district under Section 97.3 for the
1993-94 fiscal year, and under any statute with respect to any
subsequent fiscal year that would reduce the amount of property tax
revenue deemed allocated in the prior fiscal year to that district
for purposes of increasing the amount of property tax revenue to be
allocated to another jurisdiction.
(b) For purposes of this section:
(1) A "q