Form Boe-517-Pg - Property Statement - Intercounty Pipelines - Natural Gas Pipelines - California Board Of Equalization Page 2
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19BOE-517-PG (S1B) REV. 13 (12-04)
SPECIAL INSTRUCTIONS PERTAINING TO STATE ASSESSEES
OF INTERCOUNTY PIPELINES — NATURAL GAS 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. 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 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-PG 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 statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by
the Federal Energy Regulatory Commission (FERC) and/or the California Public Utilities Commission or other
regulatory agencies or contracts signed by management and labor unions.
3. Three (3) copies of your 2004 annual report to stockholders.
4. A copy of your 2004 Form 10K filed with the Securities and Exchange Commission, if required to file.
5. A copy of your 2004 annual report to the California Public Utilities Commission, if required to file.
6. A copy of your 2004 annual report(s) to federal regulatory agencies, such as the FERC 2, if required to file.
7. 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.
For purposes of these instructions, pipelines shall include the facilities and appurtenances that are essential to the
intercounty transportation or transmission systems, but shall exclude the contents of such pipelines, except line pack
gas which is taxable.
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 pipeline, 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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