2007 California Public Resources Code Article 2.6. County Theatrical Schools And Institutes

CA Codes (prc:5140-5141.1)

5140.  In addition to its other powers the board of supervisors of
any county with a population of four million or more may:
   (a) Acquire land for and construct, lease or otherwise acquire,
furnish, refurnish, maintain or repair buildings for special or
technical schools or institutes for instruction in the dramatic or
theatrical arts, and related facilities, including, without
limitation to, public auditoriums or playhouses and offstreet parking
places for motor vehicles;
   (b) Operate such schools or institutes and other related
facilities, and, in the operation thereof, charge such fees as are
necessary to defray the cost of instruction, issue certificates
evidencing completion of the instruction taken to the satisfaction of
the board, present theatrical and other entertainment to the public
and charge admission thereto, and exercise any other power the board
deems necessary and proper to promote the objects and purposes of
such schools or institutes and their related facilities;
   (c) Enter into an operating lease or sublease, without advertising
for bids therefor, of such buildings, structures and facilities, or
any thereof, with any nonprofit association or corporation for their
maintenance, operation, and management, or any thereof, for such
purposes and for a specified term, not to exceed 40 years, such lease
or sublease to include provisions regarding manner of use as
required by law and such other terms and conditions as the board sees
fit.


5141.1.  A lease or sublease entered into pursuant to subdivision
(c) of Section 5140 shall provide that the net revenue, if any, from
the operation and use of the facilities, remaining after the payment
of any expenses and costs for maintenance, operation, or management,
payment of interest and principal upon any loans made to the
nonprofit corporation or association for purposes of maintenance,
operation, or management, or any other expenses, and after providing
maintenance and operation reserves, shall be paid at least annually
to the county. Notwithstanding Section 231 of the Revenue and
Taxation Code, all buildings, structures, and facilities, together
with the land upon which they are situated, and so much of the
surrounding land as is required for their use and occupation,
operated by a nonprofit association or corporation pursuant to the
operating lease or sublease, shall be exempt from taxation within the
meaning of "charitable purposes" in subdivision (b) of Section 4 of
Article XIII of the California Constitution. The lease or sublease
shall provide that, upon its expiration and after payment or
discharge of its indebtedness and liabilities, all of the assets of
the nonprofit association or corporation shall be transferred to the
county.