(

a) For the 1989–90 and 1990–91 fiscal years, property tax revenue shall be allocated by the Sacramento County Auditor to special districts, as defined in subdivision (b), consistent with the holding of American River Fire Protection District v. Board of Supervisors (1989), 211 Cal. App. 3d 1076, and as implemented in American River Fire Protection District, et al. v. Board of Supervisors of the County of Sacramento, et al., Sacramento Superior Court Case No. 431637, and for the 1991–92 fiscal year and each fiscal year thereafter, shall be allocated pursuant to subdivisions (c), (d), and (e). (

b) The amount allocated for the 1990–91 fiscal year and each fiscal year thereafter pursuant to

Section or 96.1 or their predecessor sections, and

Section 96.5 or its predecessor

section to a special district, as defined in

Article 1 (commencing with

Section 2201) of

Chapter of

Part 4, including that portion of any multicounty district located within the County of Sacramento, and the amount allocated pursuant to

Section 75.70 to a special district which is governed by the Board of Supervisors of Sacramento County or whose governing body is the same as the Board of Supervisors of Sacramento County, shall be governed by this section. (

c) For the 1991–92 fiscal year, the amount of property tax revenue that would otherwise be allocated to the special districts described in subdivision (

b) pursuant to

Section 75.70, or

Section or 96.1 or their predecessor sections, and

Section 96.5 or its predecessor section, shall be reduced or otherwise adjusted by the difference between the following amounts:

(1) The reduction, if any, made to the amount of property tax revenues allocated to each special district pursuant to former

Section 98.6 in the 1990–91 fiscal year as determined by the Sacramento County Auditor.

(2) The allocations approved by the Board of Supervisors of Sacramento County to each special district pursuant to former

Section 98.6 in the 1990–91 fiscal year. (

d) Notwithstanding any other provision of law, for the 1992–93 fiscal year and each fiscal year thereafter, the Sacramento County Auditor shall allocate to the special districts described in subdivision (

b) the total amount of property tax revenue allocated in the prior fiscal year as calculated in subdivisions (

c) and (e). (

e) Notwithstanding subdivisions (

a) and (

b) of

Section or its predecessor section, for the 1991–92 fiscal year and each fiscal year thereafter, the annual tax increment as defined in subdivision (

c) of

Section 96.1 or its predecessor

section for the special districts described in subdivision (

b) in each tax rate area shall be the sum of the following amounts:

(1) Each special district’s share of property tax revenues in each of the tax rate areas within their respective jurisdictions without regard to this subdivision.

(2) The ratio of the amount determined for each special district in subdivision (

c) and the special district’s property tax revenue for the 1990–91 fiscal year, multiplied by the special district’s share of property tax revenues in each tax rate area for the 1990–91 fiscal year. (

f) Notwithstanding any other provision of law, this

section shall not be operative in the 1993–94 fiscal year.