Chapter 3. Powers And Duties of California Food And Agricultural Code >> Division 3. >> Part 5. >> Chapter 3.

An association that conducts and carries on any citrus fruit fair which is eligible to receive apportionments pursuant to Section 19626 of the Business and Professions Code:
  (a) Has the same power as a district agricultural association to construct, maintain and operate recreational and cultural facilities of general public interest.
  (b) Is an instrumentality of the state for the purposes mentioned in subdivision (a) of this section and in Section 4603.

Upon dissolution of any such association, all of its property, after payment of outstanding debts, shall escheat to the state.

All property of any such association which is used exclusively in conducting citrus fruit fairs, and its recreational and cultural facilities which are of general public interest, are exempt from taxation. No affidavit need be filed to claim this exemption.