CA Sts & High Code Section 9132

The resolution making the appropriation or contribution and authorizing the cancellation of taxes shall comply with the following requirements:

(a)

It shall be adopted by a two-thirds vote.

(b)

It shall find that the public interest and necessity require the contribution or appropriation.

(c)

It shall find the general interest of the city, county, city and county, district, or other public corporation of which the body adopting the resolution is the legislative body will be served and promoted by such appropriation or contribution.

(d)

It shall find that the refunding to which the appropriation or contribution is made will tend to restore property to the tax roll or keep it upon the tax roll and to promote the improvement and development of the property subject to reassessment in the refunding proceeding.