Form Boe-517-Rf - Property Statement - Railcar Maintenance Facilities - California Board Of Equalization Page 2
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3BOE-517-RF (S1B) REV. 9 (12-04)
Under the provisions of sections 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 67-RF, for lien date 2005.
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.
(5) OTHER INFORMATION — INSTRUCTIONS
The following information shall be provided with the property statements:
a. a statement of your 2004 payments to governmental agencies for the use of public property located in
California. 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.
b. additional information as requested.
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 4 requirements and forms 600-A, 600-B 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. SCHEDULE B MUST CONTAIN THE LOCATION DESCRIPTION AND THE TAX RATE AREA CODE
FOR THAT LOCATION.
You have the option of substituting for Financial Schedule B, copies of schedules of corresponding information as
filed in your annual report to the California or federal regulatory body for the corresponding period; provided,
however, that information regarding depreciation and taxes shall be furnished as called for in the schedule.
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.
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 isn’t filed by that date, staff is not required to consider it in
determining its unitary value recommendation.
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