2005 California Education Code Sections 14240 Article 3. Disputed Revenues of School Districts

14240.  The county auditor may impound the disputed revenues of
school district or community college district taxes, upon secured or
unsecured property, levied and collected in the 1954-1955 fiscal
year, and thereafter, whenever, pursuant to Chapter 5 (commencing
with Section 5096) of Part 9 of Division 1 of the Revenue and
Taxation Code, a claim or action is filed for the return of those
revenues, or the taxes have been paid under protest.  The county
auditor may continue to impound the revenues until the final
disposition of the claim or action.  If, under the final disposition,
it is determined that the taxes were properly levied against the
property, the auditor shall release the revenues to the school
district or community college district, and the auditor shall
thereupon immediately notify, in writing, the Superintendent of
Public Instruction or board of governors, as the case may be, of the
release.