{"data":{"id":"us-ca/gov-53941","jurisdiction":"us-ca","citation":"GOV § 53941","heading":"","body":"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 animals. It is the purpose of this article to provide for the acquisition and development of further public areas, including public riding and hiking trails, by a tax on those persons who receive special benefit from such public areas.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","CHAPTER 4. Financial Affairs [53600. - 53997.]","ARTICLE 14. Pleasure Riding Tax [53940. - 53947.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8f5e01c3da94c6dad59fa8ebd2abe1680d8211b07dcb60166c73c73b0f9462ca","source_id":"us-ca","stale":false,"prev":"us-ca/gov-53940","next":"us-ca/gov-53942"},"notice":"GroundRules: Original legal text. Not legal advice."}