Section 59530 Of Article 14. Contributions From 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.