Section 53941 Of Article 14. Pleasure Riding Tax From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 4. >> Article 14.

. 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.