The property tax contribution to the district shall not be less than the proportion that the tax levied in the 1977-78 fiscal year in the territory affected pursuant to former Chapter 8 (commencing with Section 2100) of Part 2 bore to the total property tax levied in that territory in the 1977-78 fiscal year.
Alternative sources of local tax contribution to the recipient district, as may be permitted by law, shall be included in the committee's report.
Ca. Educ. Code § 74135