Form Boe-517-Pn - Property Statement - Intercounty Pipelines Noncommon Carrier Pipelines - California Board Of Equalization Page 2
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7BOE-517-PN (S1B) REV. 13 (12-04)
SPECIAL INSTRUCTIONS TO STATE
ASSESSEES OF INTERCOUNTY PIPELINES – NONCOMMON CARRIER PIPELINES
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 No. 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 (exceptions — 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 subject to the penalties of section 830 of the Revenue and
Taxation Code.
Item 3 requirements 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. BOE-517-PN Schedule I – CALIFORNIA PIPELINE LOAD FACTORS (may include a statement of future use if a
major difference from the prior year is forecasted).
2. A copy of your 2004 annual report to the California Public Utilities Commission, if required to file.
3. A copy of your 2004 annual report(s) to federal regulatory agencies, if required to file.
4. Supplemental information as required.
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, pipelines include the facilities and appurtenances that are essential to the intercounty
transportation or transmission systems, but shall exclude the contents of such pipelines.
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)
Pipelines 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 pipeline 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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