RTC § 5704
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 12. TAXATION OF RACEHORSES [5701. - 5790.]
- CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON