California Code, Public Contract Code - PCC § 20671

(a) “Public leaseback” means any lease by a public entity, as lessee, of buildings, structures, or other facilities which are permanently attached to land, where the lease is between the public entity and a public leaseback corporation, as lessor, and the lease is executed before the buildings, structures, or facilities have been built.

(b) “Public entity” means any city, charter city, city and county, county, district, public corporation, or political subdivision of the state.

(c) “Public leaseback corporation” means any corporation or nonprofit corporation organized or controlled by a public entity which constructs or arranges for the construction of buildings, structures, or other facilities which are permanently attached to land for public leaseback.

(d) “Public projects” means the construction of buildings, structures, or other facilities which are permanently attached to land.