Cal. Government Code - GOV § 59530. Section 59530.
To aid in refunding the indebtedness of a district, entirely or partly within a city or unincorporated county territory, any city in which all or part of the district lies and the county in which it lies may:
(a)
Appropriate money from any available fund.
(b)
Contribute money owed to it for delinquent taxes upon property within the district by canceling such taxes.
