Form Boe-517-Pw - Property Statement - Intercounty Flumes, Canals, Ditches, Aqueducts - California Board Of Equalization Page 2
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6BOE-517-PW (S1B) REV. 26 (12-04)
SPECIAL INSTRUCTIONS PERTAINING TO STATE ASSESSEES OF
INTERCOUNTY FLUMES, CANALS, DITCHES, AQUEDUCTS
Under the provisions of section 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code of
Regulations, the Board of Equalization requests that you file a property statement with this Board between January 1, 2005 and 5:00 p.m.
on March 1, 2005. The property statement shall be completed in accordance with instructions included with the property statement and in
the publication titled Instructions for Reporting State-Assessed Property , Publication 67PL, for lien date 2005. If you do not have these
instructions, please let us know and we will mail them to you.
All parts of the property statement must be filed by March 1 (exception - see “N/A” below). Extensions of time for filing the property
statement or any of its parts may be granted only on a showing of good cause under a written request made prior to March 1. If you do
not file timely, it may result in an added penalty of 10 percent of the assessed value as required by section 830 of the Revenue and
Taxation Code.
A positive response is required for all parts of the property statement. If a requested item does not apply, please so state. If you do not
respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue and Taxation Code.
Item 3 requirements and Statement of Land Changes need not be returned if there is nothing to report. However, a positive response
under the “N/A” column on page S1F is required for those forms not returned.
THE PROPERTY STATEMENT INCLUDES:
1. A copy of your annual report(s) to federal regulatory agencies, if required.
2. A copy of your annual report(s) to California regulatory agencies, if required.
3. A copy of your Form 10K filed with the Securities and Exchange Commission, if required.
4. Three (3) copies of your 2004 annual report to stockholders.
5. Statements of Land Changes (Form BOE-551) and Land Identification Maps will be filed for all land and easements which convey
surface use and which are used by intercounty operations by March 1. General instructions will be found in Instructions for
Reporting State-Assessed Property , under the heading Statement of Land Changes.
6. BOE-517-PW Schedule C (RENTALS) should include 2004 payments to local California governments for the use of public property.
Please indicate those payments which are on the basis of agreements entered into prior to December 1955 and which have not
been subsequently extended or renewed.
7. A statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by federal and/or
California regulatory agencies.
Report book cost (100 percent of actual cost). Include excise, sales and use taxes, freight-in, installation charges, finance charges during
construction, and all other relevant costs required to place the property in service. Do not reduce costs for depreciation (which must be
reported separately). Report separately the details of any write-downs of cost, extraordinary damage or obsolescence, or any other
information that may help the Board in estimating fair market value.
N/A — Not Applicable
For purposes of these instructions, flumes, canals, ditches, and aqueducts shall include the facilities and appurtenances that are
essential to the intercounty transportation or transmission systems, but shall exclude the contents of such flumes, canals, ditches, and
aqueducts.
DOLLAR-AGE DETAIL REPORT: Fixed Equipment — (Form BOE-533-PF)
Items shall be identified by location, description (i.e., account number and account name), acquisition date and acquisition cost. No more
than one location per page.
DOLLAR-AGE DETAIL REPORT: Continuous Pipeline — (Form BOE-533-PP)
Flumes, canals, ditches or aqueducts shall be identified by location, description (i.e., account number and name), acquisition date and
acquisition cost. No more than one flume, canal, ditch or aqueduct per page.
PIPELINE MILEAGE REPORT — (Form BOE-575-P)
Each flume, canal, ditch, aqueduct shall be identified by name with lengths shown to the nearest hundredth of a mile for each county. No
more than one flume, canal, ditch or aqueduct per page.
NOTE: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affects the value of
their property must be filed with the property statement or by a date granted by a formal extension. If such information is not filed by that
date, staff is not required to consider it in determining its unitary value recommendation.
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