Cal. RTC § 99.03
This is the official text of Cal. RTC § 99.03, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98, providing its own fire protection services in accordance with Section 25643 of the Government Code in lieu of the county providing those services, the negotiated exchange of property tax revenues between the county and the qualifying city pursuant to subdivision (c) of Section 99 as a result of that jurisdictional change may also provide for a negotiated adjustment in the amount of property tax revenue distributed by the auditor to the qualifying city in accordance with Section 98. The negotiated adjustment may be made in any amount that does not exceed the amount of property tax revenue exchanged between the county and the qualifying city.
(b) This section applies only to exchanges of property tax revenue affecting the County of Riverside and qualifying cities within that county.
(b) This section applies only to exchanges of property tax revenue affecting the County of Riverside and qualifying cities within that county.
Status: in_force · Read it on the official government site
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