Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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740.0000 SITUS

Annotation 740.0086

740.0086 Rodeo Animals. Animals used in rodeo shows that travel from county to county in California and to adjoining states, where they are present for short periods of time, and that are then moved elsewhere or returned to the place of the owners' domiciles do not obtain tax situs at those locations. In accordance with Ice Capades, Inc. v. Los Angeles County (1976) 56 Cal.App.3d 745, all of the animals would be assessable at the owners' domiciles and subject to unapportioned property taxes. C 6/13/1984.