California Code, Revenue and Taxation Code - RTC § 97.41

(a)(1) Notwithstanding any other provision of this article, commencing with the 1995-96 fiscal year, the auditor shall allocate property tax revenue to a qualifying county service area, as defined in subdivision (b), in those amounts that would be determined if the amount of the reduction calculated for that county service area pursuant to subdivision (c) of Section 97.3 had been decreased by an amount that is equal to that fraction specified in paragraph (2) of the amount of revenue allocated to that county service area from the county's Special District Augmentation Fund for police protection activities in the 1992-93 fiscal year.

(2) For purposes of implementing paragraph (1), the applicable fractions are as follows:

(1) A county service area, the governing board of which is the board of supervisors, that is engaged in police 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 “Police Protection and Public Safety.”

(2) A county service area, the sole purpose of which is to engage in police protection activities.