{"code":"WAT","codeName":"Water Code","section":"72132","citation":"Wat. Code, § 72132","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 20. MUNICIPAL WATER DISTRICTS [71000. - 73001.]","url":"https://blackletter.si/water-code/division-20"},{"name":"PART 9. TAXES [72090. - 72146.]","url":"https://blackletter.si/water-code/division-20/part-9"},{"name":"CHAPTER 3. Payments by Public Agencies in Lieu of Taxes [72125. - 72132.]","url":"https://blackletter.si/water-code/division-20/part-9/chapter-3"}],"history":"Added by Stats. 1971, Ch. 550.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/water-code/payments-by-public-agencies-in-lieu-of-taxes-72132","source":"California Legislative Information bulk export (pubinfo)"}