California · Revenue and Taxation Code - RTC
RTC §97.32: Notwithstanding Section 97.
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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.
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