Cal. Sts. & Hy. Code § 118.5
No parcel of property acquired by eminent domain for the purposes specified in Section 104 which, in its entirety, is found to be no longer necessary for such purposes shall be subject to public sale, unless an amount equal to the taxes which would have been paid by the owner had the property not been acquired by the state is transmitted by the department to the county auditor of the county in which the property is located. The amount of any payments made pursuant to Section 104.10 with respect to the property shall be deducted from the amount required to be transmitted pursuant to this section.
The money received by the county under this section shall be expended only for the purposes authorized by Article XIX of the California Constitution.
Ca. Sts. and High. Code § 118.5