2005 California Revenue and Taxation Code Sections 36010 Article 2. County Property Taxes

36010.  The board of supervisors of a county may appropriate the
amount authorized by this section to contribute to any rapid transit
district authorized by law to plan and construct a rapid transit
system, for purposes of planning, surveying, engineering, preparing
information and reports, publicizing and holding meetings and
noticing and holding hearings as may be required or authorized by
law, including the law applicable to any rapid transit district, for
the development of an operating rapid transit system to benefit the
residents of the county, including the expenses of the calling,
giving notice of, holding and conducting of any bond election
incurred by such rapid transit district.  Such an appropriation may
be included in the budget for one year only and one time only, and
may be used in computing and fixing the rates of tax on all taxable
property within the county for such year.
   The board of supervisors shall not make an appropriation pursuant
to this section until the tax authorized by Article 3 (commencing
with Section 36020) and Article 4 (commencing with Section 36060) of
this part have been imposed at the maximum rate authorized and both
taxes combined have failed to yield revenue at least in the amount of
three million nine hundred thousand dollars ($3,900,000), in which
case the board of supervisors may appropriate pursuant to this
section an amount equal to the difference between the amount of
revenue so raised and three million nine hundred thousand dollars
($3,900,000) or so much thereof as may be necessary to contribute to
a rapid transit district for the purposes set forth in this section.
   The district shall prepare and file with the county prior to the
date on which an appropriation is made by the county, a budget
providing for the use of all moneys received by the district from the
county under this section or any other section of this part and the
expenditures by the district of said moneys shall be substantially as
proposed in said budget unless modified for cause and the
modification approved by the board of supervisors.