Cal. Rev. & Tax. Code § 96.22

(a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made pursuant to Section 96.2 or its predecessor section, for the 1988–89 fiscal year only, shall be modified as follows:
1. (1) The auditor shall increase the total amount of property tax revenues apportioned to an eligible city by an amount equal to 20 percent of the “additional amount” provided to that city pursuant to paragraph (2) of subdivision (h) of Section 95.
2. (2) The auditor shall reduce by the amount determined in paragraph (1) the total amount of property tax revenues apportioned to an eligible local agency authorized to maintain vehicular recreation areas pursuant to Section 5541.1 of the Public Resources Code.
(b) For the 1988–89 fiscal year only, the allocation of annual tax increment pursuant to subdivision (e) of Section 98 or its predecessor section to the eligible city and the eligible local agency shall be adjusted correspondingly to reflect the modifications made by subdivision (a).
(c) For purposes of the calculations made pursuant to Section 96.1 or its predecessor section, in the 1989–90 fiscal year and each fiscal year thereafter, the amounts that are allocated to any eligible city and any eligible local agency pursuant to subdivision (a) shall be included in the “amount of property tax revenue allocated pursuant to this chapter in the prior year.”
(d) For the purposes of this section, “eligible city” means any city which received an additional amount of state assistance payments in accordance with paragraph (2) of subdivision (h) of Section 95.
(e) The amount allocated to an eligible city pursuant to this section shall be expended for zoo purposes only.