Section 72132 Of Chapter 3. Payments By Public Agencies In Lieu Of Taxes From California Water Code >> Division 20. >> Part 9. >> Chapter 3.

. A public agency which exercises its right to utilize its funds in avoidance of taxes shall retain its rights to state, county, or other public agency reimbursement to the same extent that the public agency would have enjoyed had the taxes of the district been carried on the county assessment roll.