Free Property Statement - Intercounty Flumes, Canals, Ditches, Aqueducts - California

BOE-517-PW (S1F) REv. 30 (12-08)

property statemeNt -- iNtercouNty flumes, caNals, ditches, aQueducts

STATE OF CALIFORNIA

BOARD OF EQUALIzATION

2009
official reQuest
This request is made in accordance with section 826 of the Revenue and Taxation Code. This property statement must be completed according to the instructions and filed with the Board of Equalization (BOE) on or before March 1, 2009. If you do not file this statement, you may be subject to the penalty provided in section 830 of the Revenue and Taxation Code. Attached schedules are considered to be part of the statement. THIS STATEMENT IS SUBJECT TO AUDIT.

declaratioN of costs aNd other related property iNformatioN as of 12:01 a.m., JaNuary 1, 2009
This statement must be completed, signed, and filed with the State-Assessed Properties Division, Board of Equalization, PO Box 942879, Sacramento, California 94279-0061, by March 1, 2009. Omit cents; round to the nearest dollar.
NAME, STREET, CITY, STATE and zIP CODE

Indicate if above is a change of name and/or address. date submitted date to be submitted N/a

this statemeNt shall coNsist of:

(1) Dollar-Age Detail Report: A. Fixed Equipment -- BOE-533-PF B. Continuous Pipeline -- BOE-533-PP C. Pipeline Mileage Report -- BOE-575-P (2) Statement of Land Changes -- BOE-551 (3) Schedule of Intangible Information -- BOE-529-I (4) BOE-517-PW Schedules: A. Comparative Balance Sheet B. Plant and Equipment C. Real Property Rentals F. Sources and Uses of Water H. Construction Work in Progress (5) Schedule of Leased Equipment: (6) Other information as requested: A. Annual Report to Federal Agencies B. Annual Report to State Agencies C. Form 10K D. Supplemental Information

Name aNd address of persoN to whom correspoNdeNce regardiNg audit should be addressed:
NAME MAILING ADDRESS (including zip code) TELEPHONE NUMBER

locatioN of accouNtiNg records:
ADDRESS (street, city, state, zip code) NAME OF AUTHORIzED REPRESENTATIvE (if applicable) (BOE-892, Statement of Authorization, must be filed annually) ADDRESS (street, city, state, zip code) DAYTIME TELEPHONE NUMBER

certificatioN
I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this property statement, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete and covers all property required to be reported which is owned, claimed, possessed, controlled, or managed by the person named in the statement at 12:01 a.m. on January 1, 2009. If prepared by a person other than the taxpayer, this declaration is based on all information of which preparer has knowledge. for official use oNly FULL LEGAL NAME IF INCORPORATED
SIGNATURE OF OWNER, PARTNER, OFFICER, OR AUTHORIzED AGENT PRINTED NAME OF SIGNATORY SIGNATURE AND ADDRESS OF PREPARER OTHER THAN TAXPAYER DATE TITLE DATE




CONTINUE

iNformatioN proVided oN a property statemeNt may be shared with other state board of eQualiZatioN departmeNts



SBE No.




make Necessary correctioNs to address label

600-A 600-B

(

)

(

)

2009

2009

BOE-517-PW (S1B) REv. 30 (12-08)

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 BOE requests that you file a property statement with the BOE between January 1, 2009, and 5:00 p.m. on March 1, 2009. The property statement shall be completed in accordance with instructions included with the property statement and in publication 67-PL, Instructions for Reporting State-Assessed Property, for lien date 2008. 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 ten 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. 2. 3. 4. 5. A copy of your annual report(s) to federal regulatory agencies, if required. A copy of your annual report(s) to California regulatory agencies, if required. A copy of your Form 10K filed with the Securities and Exchange Commission, if required. Three (3) copies of your 2008 annual report to stockholders. BOE-551, Statements of Land Changes, 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 StateAssessed Property, under the heading Statement of Land Changes. 6. BOE-517-PW Schedule C (RENTALS) should include 2008 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 (see instructions below for important 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. 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 -- (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 -- (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 -- (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. 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 directly to the BOE on the tax return provided in publication 79-B, California Use Tax. Obtain additional use tax information by calling the BOE Taxpayer Information Section at 800-400-7155 or from the website www.boe.ca.gov/sutax/ usetaxreturn.htm.

BOE-517-PW (S2F) REv. 30 (12-08)

BOARD OF EQUALIzATION

STATE OF CALIFORNIA

schedule a -- comparatiVe balaNce sheet
ASSESSEE'S NAME SBE NO.

2009
balaNce at eNd of 2008

balaNce at begiNNiNg of 2008

assets

$

Plant and equipment Miscellaneous physical property Depreciation Reserve Plant and equipment Licensed vehicles Non-operative property Material and supplies Inventory held for sale or lease in ordinary course of business Cash and working funds Temporary cash investments and special deposits Notes receivable Accounts receivable Interest, dividends, and rents receivable Prepayments Investments in securities Other investments Sinking and other funds Other assets All other deferred debits (describe)

$

( ( (

) ) )

$
liabilities

total assets

$

$

Accounts payable Loan and notes payable Customer deposits and advances Interest and dividends payable Taxes accrued Deferred income taxes Funded debt Equipment obligations Capital lease obligations Premium (discount) on long-term debt Other liabilities All other deferred credits (describe)

$

a a a

$
shareholder's eQuity

total liabilities

$

Capital stock Premium and assessments on capital stock Discount on capital stock Treasury stock Retained earnings $ $ total shareholder's eQuity total liabilities aNd shareholder's eQuity

( (

) )

$ $

Note: a Indicate portion of long-term debt due within one year in box.

BOE-517-PW (S2B) REv. 30 (12-08)

BOARD OF EQUALIzATION

STATE OF CALIFORNIA

schedule b -- total califorNia plaNt aNd eQuipmeNt
ASSESSEE'S NAME SBE NO.

2009
d balaNce eNd of 2008(1) (a + b - c) califorNia couNty assessed balaNce state assessed balaNce

liNe item No.

accouNt Name

a balaNce begiNNiNg of 2008(1)

b additioNs

c retiremeNts

califorNia taXable property

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54
55

Land Rights of way Reservoirs Water rights Wells Aqueducts Canals Catch basins Ditches Flumes Interceptor lines Laterals Levees Pipelines Sloughs Tunnels Booster stations Division boxes Measuring stations Motors Pumping equipment Water meters Buildings Structures Communication systems (not in licensed vehicles) Machine tools & machinery Office furniture & equipment vehicles & other work equipment (not licensed vehicles) Other property (not materials & supplies) (list)

Construction work in progress (CWIP) Total California Taxable Property (lines 1 thru 44)
califorNia NoNtaXable property

Communication systems in licensed vehicles Licensed vehicles Construction work in progress Other nontaxable Total California Nontaxable Property (lines 46 thru 50)
califorNia summary of accouNts property

California Summary of Accounts Total (lines 45 plus 51)
califorNia accrued depreciatioN

Applicable to California Taxable Property (line 45) Applicable to California Nontaxable Property (line 51)
Total California Accrued Depreciation (lines 53 + 54)

(1) Total must reconcile to Schedule A.

BOE-517-PW (S3F) REv. 30 (12-08)

BOARD OF EQUALIzATION

STATE OF CALIFORNIA

2009
schedule b2 -- recoNcile schedule b (state-assessed plaNt aNd eQuipmeNt)
to
dollar-age detail reports aNd schedule h (coNstructioN work iN progress)
state-assessed taXable property totals oNly

COMPANY NAME SBE NO.

liNe item No.

schedule liNe No.

schedule b -- state-assessed plaNt aNd eQuipmeNt

origiNal cost

origiNal cost

State-Assessed Column
1 Schedule B Line 7 thru 43 Total Plant and Equipment for State-Assessed Portion on Schedule B (Note 1)
DOLLAR-AGE DETAIL REPORTS AND SCHEDULE H
origiNal cost

2 3 4 5 6

BOE-533-PF BOE-533-PP Schedule H

Total of Dollar-Age Detail Report -- Fixed Equipment (Note 2) Total of Dollar-Age Detail Report -- Continuous Pipeline (Note 2) Total State-Assessed Taxable New and Replacement CWIP (line 13C) Total Dollar-Age Detail Reports and Schedule H (add lines 2 and 3 and subtract line 4) Difference (subtract line 5 from line 1); line 6 should equal zero

Note 1: Exclude CWIP (Schedule B, line 44) from this total.
Note 2: Include CWIP (Schedule H, line 13C) in Dollar-Age Detail Reports -- Fixed Equipment and Continuous Pipeline.


schedule c -- real property reNtals
(attach additional schedules if needed)
liNe item No. laNd -- partial rights (e.g. right-of-ways, franchise fees, easements, etc.) lessor -- descriptioN a califorNia reNtal amouNt b commeNts

1 2 3
liNe item No.

Total Payments to Private Parties Total Payments to Public Agencies Total Land -- Partial Rights Rental (add lines 1 and 2)
laNd -- full rights, laNd, structures & other real property (e.g. flumes, canals, ditches, offices, stations, etc.) lessor -- descriptioN a califorNia reNtal amouNt b commeNts

4 5 6

Total Payments to Private Parties Total Payments to Public Agencies Total Land -- Full Rights, etc. (add lines 4 and 5)

BOE-517-PW (S3B) REv. 30 (12-08)

BOARD OF EQUALIzATION

STATE OF CALIFORNIA

2009
schedule f -- sources aNd uses of water
COMPANY NAME SBE NO.

1. Source(s) of Water: A. B. C. D. 2. Use(s) of Water: A. B. C. D. 3. Comments:

schedule h -- coNstructioN work iN progress (state-assessed oNly)
liNe item No. descriptioN (list by tangible property description, county, and location code) a New coNstructioN b replacemeNt coNstructioN

NOTE: Attach additional schedules if necessary.

califorNia taXable

1 2 3 4 5 6 7 8 9 10 11 12 13
state-assessed total califorNia taXable

TOTAL CALIFORNIA (A + B) (c)(1)

(add lines 1 thru 12) (1) Line 13C must reconcile to Schedule B, line 44, State-Assessed column.

CLEAR

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