ARTICLE 14. Pleasure Riding Tax

Article 14 added by Stats. 1969, Ch. 1572.

§§ 53940–53947 · 7 sections

• § 53940 This article shall be known and may be cited as the “Pleasure Riding Tax Law.”
• § 53941 The Legislature finds and declares that the owners of pleasure riding animals receive special benefit from the use of public areas designated for use by such…
• § 53942 Pursuant to the provisions of this article, a county or regional park district may levy a countywide or districtwide tax, respectively, on horses, mules, or…
• § 53944 For the purposes of this article, the following animals shall be deemed not to be used substantially for pleasure riding or trail use and shall be exempt from…
• § 53945 Revenue derived from a tax imposed under this article shall be deposited in a special fund in the county treasury or district treasury. Such fund may be…
• § 53946 As a method of collecting a tax imposed under this article, the taxing agency may make payment of the tax a condition precedent to utilization of riders and…
• § 53947 The taxing agency shall provide to the owner of such animal a record of payment, on durable material, for each animal for which a tax is paid under this…