Cal. Rev. & Tax. Code § 96.52
Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the Carpinteria-Summerland Fire Protection District, the Montecito Fire Protection District, and the Orcutt Fire Protection District for the 1993-94 fiscal year through and including the 1996-97 fiscal year shall be deemed correct.
However, commencing with the 1997-98 fiscal year, property tax apportionment factors applied in allocating property tax revenue for these fire protection districts in the County of Santa Barbara shall be determined on the basis of apportionment factors for prior fiscal years that have been corrected or adjusted as would be required in the absence of the preceding sentence.
Ca. Rev. and Tax. Code § 96.52