Any reduction in property taxes on leased property used for libraries and museums
that are free and open to the public, leased property used exclusively for public
schools, community colleges, state colleges, or state universities, including the
University of California, or leased property used exclusively for educational purposes
by a nonprofit institution of higher education and granted the exemption set forth
in subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution shall inure to the benefit of the lessee institution. If the lessor claims the exemption and if the lease or rental agreement does not
specifically provide that the exemption contained in subdivision (d) or (e) of Section 3 of Article XIII is taken into account in fixing the terms of the agreement, the lessee shall receive
a reduction in rental payments or a refund thereof, if already paid, in an amount
equal to the reduction in taxes.
Any refund granted pursuant to this part shall not be considered a reduction in the
sales price or gross receipts from the rental of the property for purposes of Part
1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), or Part 1.6 (commencing with Section 7251).
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