PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 12. Taxation of Racehorses > Chapter 1 > Section 5704
5704. "Owner." "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.
