Whenever under Education Code Section 1850 a county superintendent is required, or under Education Code Section 1852 is permitted to maintain, or to contract with a school district or another county superintendent of schools to provide, a program for the identification and education of minors living in the county and in a school district who are considered to be physically handicapped under the provisions of Education Code Sections 56700 and 56701 (hereinafter called physically handicapped minors), the board of supervisors shall levy an identical rate of tax upon the taxable property in each school district in which such minors live and which are designated as the responsible districts under Education Code Section 56710.