California Code, Government Code - GOV § 16279.3

As used in this article, “eligible special district” means a special district, subsidiary district, or multicounty special district which, during the three fiscal years prior to the 1978-79 fiscal year, received, on the average, more than 50 percent of its total revenue directly or indirectly from property tax and performs any of the following activities: cemetery, flood control, library, pest abatement, park and recreation, or garbage disposal pursuant to Chapter 1 (commencing with Section 4100) of Part 2 of Division 5 of the Health and Safety Code. Total revenue shall not include state or federal funds received in the three fiscal years prior to the 1978-79 fiscal year for any purpose, except capital outlay.