Revenue and Taxation Code section 3791.5

Any agreement under this chapter may include a provision for payment to the county treasurer while the property is in public ownership and rented, leased, or sold on contract by the taxing agency of an amount agreed upon by the board of supervisors and the taxing agency in lieu of taxes on such property.
Any payment in lieu of taxes, required by an agreement under this chapter, shall be received by the county tax collector and shall be distributed among the county and revenue districts of the county in the same manner as provided for the distribution of taxes in Section 4656.2.

Source: Section 3791.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=3791.­5.­ (updated Jan. 1, 1978; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 3791.5's source at ca​.gov