Article 14. Contributions of California Government Code >> Division 1. >> Title 6. >> Chapter 5. >> Article 14.

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.

The legislative body making any contribution of public funds to aid in the refunding shall determine that the public interest, convenience, or necessity requires it.

Prior to the final confirmation of the assessment, the legislative body may receive and accept cash contributions from any source. The contributions shall be applied on the total amount of the cost of the proceedings, and shall reduce to that extent the total sum to be assessed upon the lots in the new district.

If the proceedings for which contributions are made are not consummated, the legislative body may refund any contribution to the person who made it.

If contributions are made exclusively for the payment of the incidental expenses, the legislative body may refund pro rata to the persons making them any balances remaining after the payment of incidental expenses.

The legislative body may pay all or part of the costs and expenses of any proceedings from any fund over which it has jurisdiction and control and which is legally applicable to such payment.

The legislative body may appropriate funds from a general fund or from any funds available for any or all of the purposes contemplated in this chapter.