Section 9132 Of Article 2. Contributions And Appropriations From California Streets And Highways Code >> Division 11. >> Chapter 3. >> Article 2.
9132
. The resolution making the appropriation or contribution and
authorizing the cancellation of taxes shall comply with the following
requirements:
(a) It shall be adopted by a two-thirds vote.
(b) It shall find that the public interest and necessity require
the contribution or appropriation.
(c) It shall find the general interest of the city, county, city
and county, district, or other public corporation of which the body
adopting the resolution is the legislative body will be served and
promoted by such appropriation or contribution.
(d) It shall find that the refunding to which the appropriation or
contribution is made will tend to restore property to the tax roll
or keep it upon the tax roll and to promote the improvement and
development of the property subject to reassessment in the refunding
proceeding.