California Code, Revenue and Taxation Code - RTC § 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 include those property tax revenues, up to the amount of ninety thousand dollars ($90,000), that are allocated by that district to “police protection and personal safety” activities, as indicated in the 1989-90 edition of the State Controller's Report on the Financial Transactions of Special Districts in California.