§ 1046. Horses Subject to AD — California California Code

Source: https://govt.westlaw.com/calregs/Document/ID0EE55F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A horse over three years of age, or over four years of age in the case of an Arabian horse, that, in the two previous calendar years, has neither participated in a horserace contest on which parimutuel wagering is permitted nor been used for breeding purposes in order to produce a racehorse eligible to participate in a horse race contest on which parimutuel wagering is permitted is not a racehorse within the meaning of part 12 of division 1 of the Revenue and Taxation Code. Any such horse is subject to ad valorem taxation unless otherwise exempt.

(a) A horse used for breeding purposes means a registered male animal that has serviced three or more registered females for the purpose of producing a racehorse during the two previous calendar years or a registered female animal that has been bred to a registered male for the purpose of producing a racehorse during the two previous calendar years.

(b) In order to qualify as a racehorse a horse must be registered or eligible to be registered with an agency recognized by the California Horse Racing Board. Agencies currently recognized are as follows:

| |

Agency

Breed

| |

The Jockey Club

Thoroughbred

| |

The American Quarter Horse Association

Quarter Horse

| |

The United States Trotting Association

Standardbred

| |

The Appaloosa Horse Club

Appaloosa Horse

| |

The Arabian Horse Registry of America

Arabian Horse

Credits

Note: Authority cited: Section 15606, Government Code; and Section 5781, Revenue and Taxation Code. Reference: Sections 5703, 5710, 5711 and Part 12, Division 1, Revenue and Taxation Code; and Sections 19409, 19413.5, 19416, 19416.5 and 19416.7, Business and Professions Code.

History

New section filed 11-1-72; effective thirtieth day thereafter (Register 72, No. 45).
Amendment to subsection (b) filed 5-2-74; effective thirtieth day thereafter (Register 74, No. 18).
Amendment filed 8-27-87; operative 9-26-87 (Register 87, No. 35).