Section 214.09 Of Article 1. Taxable And Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 1.

. For purposes of Sections 214.06, 214.07, and 214.08, all of the following shall apply:
  (a) "Local government" means any city, county, city and county, housing authority, housing successor to a redevelopment agency, or a joint powers agency that has approved land use entitlements or building permits, provided land or financing, or approved the issuance of tax-exempt bonds pursuant to the federal Tax Equity and Fiscal Responsibility Act for the low-income housing project.
  (b) "Low-income housing project" means a low-income housing project that is eligible for the exemption provided by subdivision (g) of Section 214.
  (c) "Payment in lieu of taxes agreement" means any agreement entered into between a local government and a property owner of a low-income housing project that requires the owner of the low-income housing project to pay the local government a charge to compensate the local government for lost property tax revenues resulting from the low-income housing project receiving an exemption pursuant to subdivision (g) of Section 214.