reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 5363 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5363.

5363.  In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of aircraft prescribed by the board. In determining the market value of aircraft the assessor shall not take into account the existence of any custom or common method, if any, in arriving at the market value of any class or classes of aircraft.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5364 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5364.

5364.  The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft at market value.(Amended by Stats. 1996, Ch. 1087, Sec. 24. Effective January 1, 1997.)
CA Rev & Tax Code § 5365 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5365.

5365.  Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting forth information about the aircraft that is necessary to ascertain the full value of the aircraft, including, but not limited to, the serial number, the make, model, year of manufacture of the aircraft, and engine and maintenance information, including the total hours logged on the aircraft following the last major overhaul of the engine of the aircraft.(Amended by Stats. 2004, Ch. 200, Sec. 8. Effective January 1, 2005.)
CA Rev & Tax Code § 5366 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5366.

5366.  Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of the county in which the airport is situated with a statement containing a list of names and addresses of the owners, and the make, model, and aircraft registration number, of all aircraft which were using the airport as a base. The assessors of each county shall, not later than July 1, 1970, and not later than the first day of July of each year thereafter, provide the California Department of Transportation, Division of Aeronautics with a statement containing a list of names, addresses of owners, make, model, aircraft registration number, and assessed value of all aircraft which were using airports in the county as a base.(Amended by Stats. 1995, Ch. 497, Sec. 17. Effective January 1, 1996.)
CA Rev & Tax Code § 5367 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5367.

5367.  If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the assessor, a penalty of 10 percent of the market value of the unreported aircraft shall be added to the value of the aircraft of such person which is placed on the current roll.If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the statement was due to reasonable cause and not due to willful neglect, it may order the penalty abated; provided, that the assessee has filed with the county board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions.If the penalty is abated, it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.(Added by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 5368 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 3 - Assessment|Section 5368.

5368.  Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport is situated, a statement containing the make, model, aircraft registration number, and arrival and departure information of all aircraft utilizing the airport facilities.(Added by Stats. 2007, Ch. 180, Sec. 5. Effective August 24, 2007.)
CA Rev & Tax Code § 5391 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 4 - Levy|Section 5391.

5391.  For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other personal property. Aircraft which are considered business inventories, within the meaning of Section 129 of the Revenue and Taxation Code, shall be included in the inventory exemption.(Amended by Stats. 1980, Ch. 610, Sec. 3.5. Effective July 18, 1980.)
CA Rev & Tax Code § 5392 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 4 - Levy|Section 5392.

5392.  The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.(Amended by Stats. 1980, Ch. 610, Sec. 4. Effective July 18, 1980.)
CA Rev & Tax Code § 5451 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 6 - Distribution|Section 5451.

5451.  The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 6 - Distribution|Section 5452.

5452.  If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 6 - Distribution|Section 5453.

5453.  If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5454 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 6 - Distribution|Section 5454.

5454.  If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5455 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 6 - Distribution|Section 5455.

5455.  It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other educational districts.(Added by Stats. 1961, Ch. 1703.)
CA Rev & Tax Code § 5456 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 10 - AIRCRAFT ASSESSMENT AND TAXATION|CHAPTER 6 - Distribution|Section 5456.

5456.  The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.(Amended by Stats. 1980, Ch. 202, Sec. 3.)
CA Rev & Tax Code § 5701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5701.

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.(Amended by Stats. 1985, Ch. 1250, Sec. 3. Effective September 30, 1985.)
CA Rev & Tax Code § 5702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5702.

5702.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1971, Ch. 1759.)
CA Rev & Tax Code § 5703 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5703.

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.(Amended by Stats. 1985, Ch. 1250, Sec. 4. Effective September 30, 1985.)
CA Rev & Tax Code § 5704 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5704.

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.(Added by Stats. 1971, Ch. 1759.)
CA Rev & Tax Code § 5705 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5705.

5705.  “Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5706 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5706.

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.(Repealed and added by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5707 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5707.

5707.  “Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.(Repealed and added by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5710 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5710.

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.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5711 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5711.

5711.  “Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5712 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5712.

5712.  “Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5713 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5713.

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.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5714 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5714.

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.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5715 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5715.

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.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5716 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5716.

5716.  “Yearling” means a racehorse which was foaled during the previous calendar year.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5716.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5716.5.

5716.5.  “Foal” means a racehorse which is foaled during the current calendar year.(Added by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5717 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5717.

5717.  “Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5718 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5718.

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.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5719 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5719.

5719.  “Live foal” means a foal which has lived for a period of three days or more.(Added by Stats. 1971, Ch. 1759.)
CA Rev & Tax Code § 5720 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5720.

5720.  “Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.(Added by Stats. 1971, Ch. 1759.)
CA Rev & Tax Code § 5720.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5720.5.

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.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5720.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 1 - General Provisions and Definitions|Section 5720.6.

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.(Added by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5721 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 2 - Imposition of Tax|Section 5721.

5721.  For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is hereby imposed an annual tax on owners of racehorses for such racehorses domiciled in this state, which shall be in lieu of any property tax on racehorses subject to taxation pursuant to this part.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5722 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 2 - Imposition of Tax|Section 5722.

5722.  The annual tax is imposed on and shall be paid by the owner on the following basis:Age 12Age 13STALLIONSand youngerand olderStud fee classification$10,000 and up  ........................ $1,000$6507,500 and up  ........................    750 5005,000 and up  ........................    500 3303,000 and up  ........................    300 2001,500 and up  ........................    150 1001,000 and up  ........................    100  65Less than 1,000  ........................     75  50BROODMARESStakes-winning producingbroodmares  ........................     75  50Stakes-producingbroodmares  ........................     75  50Other producingbroodmares  ........................     40  28Stakes-winning nonproducingbroodmares  ........................     35  25Other nonproducingbroodmares  ........................     20  12ACTIVE RACEHORSESRacehorses which in theprevious calendar yearearned:$100,000 or more  ........................    150Between 50,000and 99,999  ........................    100Between 25,000and 49,999  ........................     60Less than 25,000  ........................     40OTHER RACEHORSESStakes yearlings, stakestwo-year-olds, stakesthree-year-olds  ........................     35Other yearlings, two-year-olds, three-year-olds, andnonactive racehorses  ........................     20(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5741 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 3 - Exemptions|Section 5741.

5741.  Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5761 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5761.

5761.  The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5762 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5762.

5762.  The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5763 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5763.

5763.  A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1 percent shall attach to the tax on the first day of the first calendar month commencing after the tax becomes delinquent and on the first day of each calendar month thereafter, until the delinquent tax and penalties have been paid in full.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5764 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5764.

5764.  If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be jeopardized by delay, the tax collector shall thereupon make a determination of the tax or the amount of tax to be collected. The amount so determined shall be immediately due and payable. Such jeopardy determinations and the amount of tax found to be due thereunder may be collected by the tax collector by any legal means, including, but not limited to, the procedures established pursuant to Chapter 3.3 (commencing with Section 2851), Chapter 4 (commencing with Section 2901), Chapter 5 (commencing with Section 3002), and Chapter 6 (commencing with Section 3101) of Part 5 of this division.(Amended by Stats. 1972, Ch. 665.)