EXHIBIT B


                                 REFUND CLAIM
                                   (SAMPLE)





                         CLAIM ON THE TREASURY OF THE
                COUNTY OF SANTA BARBARA, STATE OF CALIFORNIA

                    Department:  0410 Auditor/Controller

Claimant Name:                  University of California
                                2200 University Avenue
Mailing Address:                Berkeley, California  94720

                    Attention:  University Controller

        For the sum of $   974.40, Being For   Refund on Leased Equipment  R/T  202.2  and  5096
Date                                         Items                                        Amount

10/79           As provided by sections 202.2 and 5096 of the Revenue and Taxation
                Codes, refund due to exemption of certain  leased  properties  to
                public entities executed prior to Sept. 20, 1978.  Attach copy of
                agreement.



Parcel #   0 000 00 851
TRA        66 011
Bill #     14136   79/80                                                   974.40



The undersigned, under penalty of perjury, states:  That the above claim and the items are therein set out are true correct, that no part
thereof has been heretofore paid; that the amount therein is justly due; and that the same is presented not later than one year after the accrual
of the cause of action.
DON'T sign firm name - sign YOUR name here.
X                                                     x
CLAIMANT SIGNATURE                                   (Date of Signature)

                                 BELOW FOR COUNTY USE ONLY

Expenditure Authorized and Approved By:_____________________________________________________________________
AUTHORIZED DEPARTMENTAL SIGNATURE

                Department No.                 Claim No.               Signature Date         Contract No.      P/F            Fund No.

                    0410                    7-15                      013                    008                          014   0170 
                                              000   194611
                   Issue Date                    Vendor No.            Descriptive Purpose of Claim - Limit to 30 Spaces

          009                          023                 01.1    Refund on  79/80  Unsec.  Leased  Equipment
   If as stated, above is a LEGAL CHARGE, against       Account No.       Amount      PY   Division   Project   Activity   Facility
   the County for the sum of $                    102                 &   974.40                                                                      &
                                                  102                 &                    &          &         &           &
                                                  102                 &                    &          &         &           &
   Computations certified correct                 102                 &                    &          &         &           &                                                                                   I&
                                                  102                 &                    &          &         &           &
   KRISTI M. JOHNSON                              102                 &                    &          &         &           &
   Auditor-Controller                             102                 &                    &          &         &           &
   By_____________________                        102                 &                    &          &         &           &
       Deputy Auditor
AC-120 Rev. 1/79                    Date______          TOTAL     006   974.40