Form Boe-517-Rf - Property Statement- Railcar Maintenance Facilities - 2013 Page 2
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3BOE-517-RF (S1B) REV. 17 (12-12)
Under the provisions of sections 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California
Code of Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2013, and
5:00 p.m., on March 1, 2013. The property statement shall be completed in accordance with instructions included with
the property statement and in publication 67-RF, Instructions for Reporting State-Assessed Property, for lien date 2013.
Reporting instructions are available on the Internet at
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 ten 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 2012 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 600-A, 600-B, and BOE-551, 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
(see instructions below for imported
use tax information)
, 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 BOE 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.
USE TAX INFORMATION
California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored
in this state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to
collect California tax on their sales. If your business is not required to have a seller’s permit with the BOE, the use tax
may be reported and paid on your California State Income Tax Return or choose to report and pay use tax directly to
the BOE. Simply use electronic registration (eReg) at to report and pay
the tax due. Obtain additional use tax information by calling the Taxpayer Information Section at 1-800-400-7115
(TTY:711).
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