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try again, and bug the county regularly. let the sherriff know you'll take the horse in if the guy wants to surrender it... but be clear you offered to buy it so the sherrif knows you're not just using the reports to get a horse for free.
you can enlist other people to make the report as well.
if there's no animal control in your area, and no animal welfare regulations, it gets harder, but persisting may work.
we had a similar situation, the folks next door to a job site my hubby was on were starving some puppies to death in their yard. the guy never left the house, his wife went out daily in a nursing uniform, and he had several school aged kids. we didn't know if he was disable, unable to find work, or just lazy, but we figured he might be deciding to feed the dogs or feed his kids. we figured if we offered to buy the pups, without mentioning their condition, and stated why "we'll be needing dogs for guarding on our construction project", we'd give him a way to save face and still give the dogs up. and likely providing money for feeding his kids. even if he was just lazy, it seemed the most functional approach. it worked, but it took several days before we got an answer, checked back 2 days after we made the offer and he took it.
dogs turned out to be beautiful 100 lb catahoula great dane crosses when they finished recovering, and growing, and growing... they're now hunting hogs for a living in Texas... perfect job for them.
point is, offer them a way to save face. come up with a reason they can acknowledge, and money, and pressure from the sherrif, and you may get a yes. people's pride is sometimes much bigger than their common sense or compassion.
in the mean time, you may have to decide if you're willing to save this horse's life by feeding him where he is. it's a plan I really *hate* because it enables their bad behavior, but if he's thin enough to be suffering, you can buy a lot of feed for $500.
we fed the pups next door, even when they weren't ours. guy could have called the sherrif on us for being on his property, but he never did. it's a risk, without legal standing, but we couldn't take seeing them starve (they were so thin I really don't know why they didn't die.)
keep working on it.