Section 5091 Of Article 5. Cancellation Of Taxes On Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 5.

. (a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county tax collector and to any public entities whose taxes are not collected by the county tax collector but who at the time exercise the right of assessment and taxation.
  (b) The notice shall be given within a reasonable time following the initial budgeting of funds for the proposed acquisition, and shall state all of the following:
  (1) The approximate extent of the proposed project.
  (2) The estimated time of completion of all acquisitions necessary for the proposed project.
  (c) This section creates no rights or liabilities and does not affect the validity of any property acquisitions by negotiated purchase or eminent domain.