This section implements and fulfills the intent of this division and of Article XIIIâB of the California Constitution. The allocation and payment to a district of the portion of taxes specified in Section 62457 for the purposes specified in this division, shall not be deemed the receipt by a district of proceeds of taxes levied by or on behalf of the district within the meaning or for the purposes of Article XIIIâB of the California Constitution, nor shall that portion of taxes be deemed receipt of proceeds of taxes by, or an appropriation subject to limitation of, any other public body within the meaning or for purposes of Article XIIIâB of the California Constitution or any statutory provision enacted in implementation of Article XIIIâB of the California Constitution.
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