5701. The Legislature finds that subjecting racehorses to the
general property tax has resulted in a serious lack of uniformity as
between one county and another respecting the method used in arriving
at an assessed value; that this has resulted in serious inequities
between the owners of racehorses depending in part on the county
wherein they are assessed; that a continuation of current assessment
practices will result in a substantial decrease in the breeding,
boarding, and training of racehorses for racing competition in
California and that current assessment practices have caused
racehorse owners to remove their horses from California to other
major breeding states with the result that over a period of time if
these assessment practices are continued, both the breeding and
racing of racehorses in California will suffer in that the quality
and quantity of racehorses will be reduced and impaired; that a
severe loss of employment and taxes to breeding and racing will
result, attendance at race meetings will decrease, and betting will
be reduced with consequent substantial loss of revenue to California.
It is the intent of the Legislature, in enacting this part, to
establish a more equitable method of taxing racehorses and thereby
provide incentives to owners of these horses to maintain their horses
within the state by providing for a uniform system of in-lieu
taxation for the racehorses subject to the provisions of this part.
The Legislature further finds that, because Arabian horses begin
racing and breeding at least one year later than other breeds,
Arabian horses should be treated equitably by allowing that breed
four years before they are required to begin racing or be engaged in
breeding activities.
5702. Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.
5703. "Racehorse" means each live horse, including a stallion,
mare, gelding, ridgeling, colt, filly, or foal, that is or will be
eligible to participate in or produce foals which will be eligible to
participate in a horseracing contest in California wherein
parimutuel racing is permitted under rules and regulations prescribed
by the California Horse Racing Board. "Racehorse" does not mean or
include any horse over three years old, or four years old in the case
of an Arabian horse, that has not participated in a horserace
contest on which parimutuel wagering is permitted or has not been
used for breeding purposes in order to produce racehorses during the
two previous calendar years.
5704. "Owner" means the owner of a racehorse or his agent. Any
other person claiming, possessing or controlling a racehorse shall
provide the name and address of the owner thereof or his agent upon
the request of the assessor.
5705. "Annual tax" means a tax that is imposed on the owner for any
racehorse domiciled in the State of California.
5706. "Current calendar year" means the yearly period from the
first day of January to the last day of December, inclusive for which
the tax is imposed.
5707. "Previous calendar year" means the calendar year immediately
preceding the calendar year for which the annual tax is imposed.
5710. "Stallion" means any racehorse which, during the two previous
calendar years, has serviced three or more different broodmares for
the purpose of producing a racehorse.
5711. "Producing broodmare" means a racehorse mare which, during
the previous calendar year, has produced a live foal.
5712. "Nonproducing broodmare" means a racehorse mare which has not
produced a live foal during the previous calendar year.
5713. "Stakes-winning broodmare" means a broodmare which has won at
any time during her life a race with a purse to which owners of
participating horses have contributed nomination, entry, or starting
fees or a recognized stakes race in which all entrants raced by
invitation.
5714. "Stakes-producing broodmare" means a broodmare which has
produced at any time during her life a racehorse which has won a race
with a purse to which owners of participating horses have
contributed nomination, entry, or starting fees or a recognized
stakes race in which all entrants raced by invitation.
5715. "Stakes yearling", "stakes two-year-old", or "stakes
three-year-old" means a racehorse of the designated age which was
foaled by a stakes-winning or stakes-producing broodmare.
5716. "Yearling" means a racehorse which was foaled during the
previous calendar year.
5716.5. "Foal" means a racehorse which is foaled during the current
calendar year.
5717. "Active racehorse" means a racehorse which has participated
in a horseracing contest on which parimutuel wagering was permitted
during the previous calendar year.
5718. "Nonactive racehorse" means any racehorse which has not
participated in any horseracing contest on which parimutuel wagering
was permitted during the previous calendar year, except a racehorse
three years of age or younger.
5719. "Live foal" means a foal which has lived for a period of
three days or more.
5720. "Stud fee" is the sum of money charged by a stallion owner
for the mating of his stallion to a broodmare.
5720.5. "Stud fee classification" will be determined by the highest
stud fee charged for the mating of a mare to a stallion during the
previous calendar year.
5720.6. "Domicile" means:
(a) The home ranch on January 1 of the current calendar year of
the owner of a racehorse or other place where the horse is quartered
when not racing or in training to race.
(b) The residence on January 1 of the current calendar year of the
owner of any racehorse that is not quartered at a home ranch or
other location when not racing or in training to race.
5701. The Legislature finds that subjecting racehorses to the
general property tax has resulted in a serious lack of uniformity as
between one county and another respecting the method used in arriving
at an assessed value; that this has resulted in serious inequities
between the owners of racehorses depending in part on the county
wherein they are assessed; that a continuation of current assessment
practices will result in a substantial decrease in the breeding,
boarding, and training of racehorses for racing competition in
California and that current assessment practices have caused
racehorse owners to remove their horses from California to other
major breeding states with the result that over a period of time if
these assessment practices are continued, both the breeding and
racing of racehorses in California will suffer in that the quality
and quantity of racehorses will be reduced and impaired; that a
severe loss of employment and taxes to breeding and racing will
result, attendance at race meetings will decrease, and betting will
be reduced with consequent substantial loss of revenue to California.
It is the intent of the Legislature, in enacting this part, to
establish a more equitable method of taxing racehorses and thereby
provide incentives to owners of these horses to maintain their horses
within the state by providing for a uniform system of in-lieu
taxation for the racehorses subject to the provisions of this part.
The Legislature further finds that, because Arabian horses begin
racing and breeding at least one year later than other breeds,
Arabian horses should be treated equitably by allowing that breed
four years before they are required to begin racing or be engaged in
breeding activities.
5702. Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.
5703. "Racehorse" means each live horse, including a stallion,
mare, gelding, ridgeling, colt, filly, or foal, that is or will be
eligible to participate in or produce foals which will be eligible to
participate in a horseracing contest in California wherein
parimutuel racing is permitted under rules and regulations prescribed
by the California Horse Racing Board. "Racehorse" does not mean or
include any horse over three years old, or four years old in the case
of an Arabian horse, that has not participated in a horserace
contest on which parimutuel wagering is permitted or has not been
used for breeding purposes in order to produce racehorses during the
two previous calendar years.
5704. "Owner" means the owner of a racehorse or his agent. Any
other person claiming, possessing or controlling a racehorse shall
provide the name and address of the owner thereof or his agent upon
the request of the assessor.
5705. "Annual tax" means a tax that is imposed on the owner for any
racehorse domiciled in the State of California.
5706. "Current calendar year" means the yearly period from the
first day of January to the last day of December, inclusive for which
the tax is imposed.
5707. "Previous calendar year" means the calendar year immediately
preceding the calendar year for which the annual tax is imposed.
5710. "Stallion" means any racehorse which, during the two previous
calendar years, has serviced three or more different broodmares for
the purpose of producing a racehorse.
5711. "Producing broodmare" means a racehorse mare which, during
the previous calendar year, has produced a live foal.
5712. "Nonproducing broodmare" means a racehorse mare which has not
produced a live foal during the previous calendar year.
5713. "Stakes-winning broodmare" means a broodmare which has won at
any time during her life a race with a purse to which owners of
participating horses have contributed nomination, entry, or starting
fees or a recognized stakes race in which all entrants raced by
invitation.
5714. "Stakes-producing broodmare" means a broodmare which has
produced at any time during her life a racehorse which has won a race
with a purse to which owners of participating horses have
contributed nomination, entry, or starting fees or a recognized
stakes race in which all entrants raced by invitation.
5715. "Stakes yearling", "stakes two-year-old", or "stakes
three-year-old" means a racehorse of the designated age which was
foaled by a stakes-winning or stakes-producing broodmare.
5716. "Yearling" means a racehorse which was foaled during the
previous calendar year.
5716.5. "Foal" means a racehorse which is foaled during the current
calendar year.
5717. "Active racehorse" means a racehorse which has participated
in a horseracing contest on which parimutuel wagering was permitted
during the previous calendar year.
5718. "Nonactive racehorse" means any racehorse which has not
participated in any horseracing contest on which parimutuel wagering
was permitted during the previous calendar year, except a racehorse
three years of age or younger.
5719. "Live foal" means a foal which has lived for a period of
three days or more.
5720. "Stud fee" is the sum of money charged by a stallion owner
for the mating of his stallion to a broodmare.
5720.5. "Stud fee classification" will be determined by the highest
stud fee charged for the mating of a mare to a stallion during the
previous calendar year.
5720.6. "Domicile" means:
(a) The home ranch on January 1 of the current calendar year of
the owner of a racehorse or other place where the horse is quartered
when not racing or in training to race.
(b) The residence on January 1 of the current calendar year of the
owner of any racehorse that is not quartered at a home ranch or
other location when not racing or in training to race.
5701. The Legislature finds that subjecting racehorses to the
general property tax has resulted in a serious lack of uniformity as
between one county and another respecting the method used in arriving
at an assessed value; that this has resulted in serious inequities
between the owners of racehorses depending in part on the county
wherein they are assessed; that a continuation of current assessment
practices will result in a substantial decrease in the breeding,
boarding, and training of racehorses for racing competition in
California and that current assessment practices have caused
racehorse owners to remove their horses from California to other
major breeding states with the result that over a period of time if
these assessment practices are continued, both the breeding and
racing of racehorses in California will suffer in that the quality
and quantity of racehorses will be reduced and impaired; that a
severe loss of employment and taxes to breeding and racing will
result, attendance at race meetings will decrease, and betting will
be reduced with consequent substantial loss of revenue to California.
It is the intent of the Legislature, in enacting this part, to
establish a more equitable method of taxing racehorses and thereby
provide incentives to owners of these horses to maintain their horses
within the state by providing for a uniform system of in-lieu
taxation for the racehorses subject to the provisions of this part.
The Legislature further finds that, because Arabian horses begin
racing and breeding at least one year later than other breeds,
Arabian horses should be treated equitably by allowing that breed
four years before they are required to begin racing or be engaged in
breeding activities.
5702. Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.
5703. "Racehorse" means each live horse, including a stallion,
mare, gelding, ridgeling, colt, filly, or foal, that is or will be
eligible to participate in or produce foals which will be eligible to
participate in a horseracing contest in California wherein
parimutuel racing is permitted under rules and regulations prescribed
by the California Horse Racing Board. "Racehorse" does not mean or
include any horse over three years old, or four years old in the case
of an Arabian horse, that has not participated in a horserace
contest on which parimutuel wagering is permitted or has not been
used for breeding purposes in order to produce racehorses during the
two previous calendar years.
5704. "Owner" means the owner of a racehorse or his agent. Any
other person claiming, possessing or controlling a racehorse shall
provide the name and address of the owner thereof or his agent upon
the request of the assessor.
5705. "Annual tax" means a tax that is imposed on the owner for any
racehorse domiciled in the State of California.
5706. "Current calendar year" means the yearly period from the
first day of January to the last day of December, inclusive for which
the tax is imposed.
5707. "Previous calendar year" means the calendar year immediately
preceding the calendar year for which the annual tax is imposed.
5710. "Stallion" means any racehorse which, during the two previous
calendar years, has serviced three or more different broodmares for
the purpose of producing a racehorse.
5711. "Producing broodmare" means a racehorse mare which, during
the previous calendar year, has produced a live foal.
5712. "Nonproducing broodmare" means a racehorse mare which has not
produced a live foal during the previous calendar year.
5713. "Stakes-winning broodmare" means a broodmare which has won at
any time during her life a race with a purse to which owners of
participating horses have contributed nomination, entry, or starting
fees or a recognized stakes race in which all entrants raced by
invitation.
5714. "Stakes-producing broodmare" means a broodmare which has
produced at any time during her life a racehorse which has won a race
with a purse to which owners of participating horses have
contributed nomination, entry, or starting fees or a recognized
stakes race in which all entrants raced by invitation.
5715. "Stakes yearling", "stakes two-year-old", or "stakes
three-year-old" means a racehorse of the designated age which was
foaled by a stakes-winning or stakes-producing broodmare.
5716. "Yearling" means a racehorse which was foaled during the
previous calendar year.
5716.5. "Foal" means a racehorse which is foaled during the current
calendar year.
5717. "Active racehorse" means a racehorse which has participated
in a horseracing contest on which parimutuel wagering was permitted
during the previous calendar year.
5718. "Nonactive racehorse" means any racehorse which has not
participated in any horseracing contest on which parimutuel wagering
was permitted during the previous calendar year, except a racehorse
three years of age or younger.
5719. "Live foal" means a foal which has lived for a period of
three days or more.
5720. "Stud fee" is the sum of money charged by a stallion owner
for the mating of his stallion to a broodmare.
5720.5. "Stud fee classification" will be determined by the highest
stud fee charged for the mating of a mare to a stallion during the
previous calendar year.
5720.6. "Domicile" means:
(a) The home ranch on January 1 of the current calendar year of
the owner of a racehorse or other place where the horse is quartered
when not racing or in training to race.
(b) The residence on January 1 of the current calendar year of the
owner of any racehorse that is not quartered at a home ranch or
other location when not racing or in training to race.
