Ariz. Admin. Code § R16-4-113 – Decisions of the Board

1. The Board’s docket number.
2. The Assessor’s parcel identification number or roll number.
3. The Board’s decisions with respect to property valuation and classification.
4. Other matters properly before the Board.

All decisions of the Board shall include:

Exhibit A. Petition for Review of Property Valued by the Arizona Department of Revenue

Petitions must be filed on or before the fourth Monday in June or within fifteen (15) days of the date the Department mails the valuation of the property to the Petitioner, whichever date is later. A petition is deemed filed either (1) when actually received by the Board or (2) as of the date of the United States Postal Service postmark. All exhibits to be entered into the record at the time of the hearing must be exchanged between the parties and four (4) copies provided to the Board three (3) work days prior to the hearing.

Statutory time constraints require that hearings be scheduled on short notice. Therefore Petitioner should call the Board as soon as they decide to appeal so that a hearing date may be scheduled to best accommodate witness and travel requirements. Appeals by Private Car Companies are governed by A.R.S. § 42-745.01.

__________________________________________________________________________________________

Historical Note

Emergency rule adopted effective February 1, 1996, in effect for a maximum of 180 days (Supp. 96-1).

STATE BOARD OF EQUALIZATION

1501 W. WASHINGTON, SUITE #221

PHOENIX, ARIZONA 85007

Basis for this Petition: ______________________________________________________________________________________________________________

________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________

FILING AUTHORITY AND GENERAL INFORMTION:

ARS § 42-145: Annual June property valuation notification pursuant to ARS § 42-145(B) or (C).

ARS § 42-149: Property revalued after the third Monday in June on the basis of an error, omission or defect in form.

ARS § 42-745.01: Private car companies. Petition must be RECEIVED by the State Board by December 1. Hearings will be held Monday through Wednesday prior to December 10. Exhibits must be exchanged between parties and copies provided to the Board before noon on the Friday preceeding the hearing.

6) I HEREBY AFFIRM UNDER OATH THAT THE FOREGOING INFORMATION IS TRUE AND CORRECT.

________________________________________________________________________________________________________________________________

SIGNATURE OF OWNER OR AUTHORIZED ATTORNEY PRINT NAME IF DIFFERENT FROM ITEM 1 ABOVE

________________________________________________________________________________________________________________________________

ADDRESS IF DIFFERENT FROM ITEM 1 ABOVE TELEPHONE

________________________________________________________________________________________________________________________________

CITY STATE ZIP CODE

Send Top Three

Copies To:

TA 200/84

3) DATE OF DECISION BY THE DEPARTMENT OF REVENUE ________________________________________________________________________

Full Cash Limited Property Personal Property Legislative Assessment

4) Value Value Value Class Ratio

Petitioners $ $ $

Value

Department of $ $ $

Revenue Value

2) USE OF THE PROPERTY

(mine, railroad, pipeline, etc.)

PROPERTY TAX

_____________________ NUMBER ____________________

DATE

_____________________________________________________________

NAME (AS LISTED ON TAX ROLL) PLEASE PRINT OR TYPE

_____________________________________________________________ (_______)____________________________

ADDRESS TELEPHONE: PRIMARY

_____________________________________________________________ (_______)____________________________

CITY STATE ZIP CODE TELEPHONE: ALTERNATE

Exhibit B. Income and Expense Statement

INCOME AND EXPENSE STATEMENT
Pursuant to A.R.S. § 42-108, 42-221, 42-236 & 42-241.01

CONFIDENTIAL

• The information submitted herein is confidential and may be utilized only by the valuation authorities involved in the administrative appeals process and by the Department of Revenue for statistical purposes.

• Complete the income and expense information where applicable. Please type or print.

See reverse side for complete instructions.

DATE ____________________ COUNTY ____________________ BOOK __________ MAP __________ PARCEL __________

IF THIS IS A MULTIPLE PARCEL APPEAL CHECK HERE

AND ATTACH A LIST OF OTHER PARCELS.

CHECK PROPERTY TYPE

APARTMENT OFFICE/SHOPPING CENTER/RETAIL MINI-STORAGE WAREHOUSE

INDUST PARK/MFG/DIST WAREHOUSE MOBILE HOME/RV PARK HOTEL/MOTEL/RESORT

OTHER (MULTI-PURPOSE FORM)

OWNER’S NAME _____________________________________________________________________

ADDRESS ___________________________________________________________________________

CITY ___________________________________ STATE ___________________ ZIP ______________

TELEPHONE ( ) _________________________________

PROPERTY ADDRESS _________________________________________________________________

PRIOR YEAR PROPERTY TAXES $ _____________________________________

____________________________________________________________________________________________________________________________

PROVIDE THE FOLLOWING DATA IF THE PROPERTY HAS BEEN PURCHASED OR CONSTRUCTED WITHIN THE LAST 3 YEARS.

MARKET DATE DATE COST DATA DATE

PURCHASE AMOUNT $ _______________ _______________ LAND COST $ _________________ ________________

LESS PERSONAL PROPERTY _______________ _______________ BLDG COST _________________ ________________

REAL PROPERTY AMOUNT $ _______________ _______________ TOTAL COST $ _________________

MORTGAGE TERMS:

AMOUNT $ _______________________ INTEREST RATE _______________ LENGTH OF MORTGAGE ____________________ YEARS

Explain any unusual circumstances or conditions regarding the acquisition of the property in the following space.

_______________________________________________________________________________________________________________________

____________________________________________________________________________________________________________________________

AFFIDAVIT (Pursuant to A.R.S. § 42-221)

I, __________________________________________, hereby affirm under penalty of perjury that I have reviewed the information contained in this document and any supplemental documents attached and that it is true and correct to the best of my knowledge. The source documents used to compile the information are located at ____________________________________________________. The documents may be inspected by the County Assessor or the Arizona Department of Revenue in order to verify data submitted herein.

SUBSCRIBED AND SWORN BEFORE ME

____________________________________________________ THIS _______ DAY OF ____________________, 199______

SIGNATURE OF OWNER OR REPRESENTATIVE MY COMMISSION EXPIRES

ON _______ DAY OF ____________________, 199______

_________________________________________________________

NOTARY PUBLIC

DOR 82300 (7/95)

APARTMENTS

TOTAL NUMBER OF UNITS = ______________________________ UTILITIES PAID BY:

NUMBER OF STUDIO UNITS = ______________________________

OWNER

NUMBER OF 1 BEDROOM UNITS = ______________________________

NUMBER OF 2BR/1BA UNITS = ______________________________ TENANT

NUMBER OF 2BR/2BA UNITS = ______________________________

NUMBER OF 3 BEDROOM UNITS = ______________________________

CURRENT RENT SCHEDULE

UNIT TYPE NUMBER FURN. RENT PER MONTH NUMBER UNFURN. RENT PER MONTH

STUDIO ____________________ ____________________ ____________________ ____________________

1 BEDROOM ____________________ ____________________ ____________________ ____________________

2 BR/1BA ____________________ ____________________ ____________________ ____________________

2 BR/2BA ____________________ ____________________ ____________________ ____________________

3 BEDROOM ____________________ ____________________ ____________________ ____________________

TOTAL ____________________ ____________________ ____________________ ____________________

ADDITIONAL INFORMATION/REMARKS:

______________________________________________________________________________________________________________________________

INCOME DATE SUMMARY: Provide latest three (3) year history.

Last Year 2 Years Ago 3 Years Ago

199_____ 199_____ 199_____

POTENTIAL GROSS INCOME (100% OCCUPANCY) = $_______________ $_______________ $_______________

VACANCY AND COLLECTION LOSS - _______________ _______________ _______________

ADJUSTED GROSS INCOME = _______________ _______________ _______________

MISCELLANEOUS/OTHER INCOME +_______________ _______________ _______________

EFFECTIVE GROSS INCOME = _______________ _______________ _______________

TOTAL OF ALL EXPENSES - _______________ _______________ _______________

NET OPERATING INCOME = $_______________ $_______________ $_______________

NOTE: You may submit any additional documents to support the income and expense information

82300-1 (7/94) 1 of 3

EXPENSE DATA

PROVIDE 3-YEAR HISTORY

Last Year 2 Years Ago 3 Years Ago

199_____ 199_____ 199_____

FIXED EXPENSES

PROPERTY TAXES $________________ $________________ $________________

ANNUAL INSURANCE _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

VARIABLE EXPENSES

MANAGEMENT/AGENT FEES _________________ _________________ _________________

LEASING AGENT FEES _________________ _________________ _________________

ADVERTISING/PROMOTION _________________ _________________ _________________

ADMINISTRATIVE _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

UTILITIES

GAS/ELECTRIC _________________ _________________ _________________

WATER/SEWER _________________ _________________ _________________

TELEPHONE _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

NORMAL REPAIRS & MAINTENANCE

BLDG. MAINTENANCE & REPAIRS _________________ _________________ _________________

PARKING LOT & COMMON AREA _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

SERVICE CONTRACTS _________________ _________________ _________________

JANITORIAL _________________ _________________ _________________

SUPPLIES _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

OTHER EXPENSES

______________________________ _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

82300-1 (7/94) 2 of 3

EXPENSE DATA

PROVIDE 3-YEAR HISTORY

Last Year 2 Years Ago 3 Years Ago

199_____ 199_____ 199_____

MAJOR REPLACEMENT/REPAIRS

INTERIOR PAINTING _________________ _________________ _________________

EXTERIOR PAINTING _________________ _________________ _________________

ROOF COVERING _________________ _________________ _________________

HEATING & COOLING _________________ _________________ _________________

FLOOR COVERING _________________ _________________ _________________

APPLIANCES _________________ _________________ _________________

______________________________ _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

TOTAL OF ALL EXPENSES = _________________ _________________ _________________

SUPPLEMENTAL INFORMATION

______________________________________________________________________________________________________________________________

82300-1 (7/94) 3 of 3

OFFICE BUILDING/SHOPPING CENTER/RETAIL STORE

LEASABLE AREA: GROSS SQUARE FEET = ____________________ NET SQUARE FEET = ____________________

TYPE OF LEASE: NET ____________________ GROSS ____________________ MODIFIED GROSS ____________________

NOTE: PROVIDE ADDITIONAL LEASE INFORMATION ON THE ATTACHED TENANT LIST.

POTENTIAL CHARGES TO TENANTS: TENANT PAYS OWNER PAYS

COMMON AREA MAINTENANCE __________ __________

TAXES __________ __________

INSURANCE __________ __________

MANAGEMENT __________ __________

UTILITIES __________ __________

IF THERE ARE ANY ESCALATION CHARGES, SPECIFY ACCORDINGLY ON TENANT LIST PAGE.

IS SUBJECT PROPERTY OWNER OCCUPIED: YES NO PARTIAL

IF PARTIAL OWNER OCCUPIED, ENTER THE SQUARE FOOTAGE OF THE ARE OCCUPIED BY THE OWNER ON THE TENANT LIST. _______

______________________________________________________________________________________________________________________________

ADDITIONAL INFORMATION/REMARKS

______________________________________________________________________________________________________________________________

INCOME DATA SUMMARY: Provide latest three (3) year history.

Last Year 2 Years Ago 3 Years Ago

199_____ 199_____ 199_____

POTENTIAL GROSS INCOME (100% OCCUPANCY) = $_______________ $_______________ $_______________

VACANCY AND COLLECTION LOSS (ACTUAL) - _______________ _______________ _______________

ADJUSTED GROSS INCOME = _______________ _______________ _______________

CHARGES TO TENANTS +_______________ ________________ ________________

OVERAGE RENTS +_______________ ________________ ________________

OTHER INCOME (SERVICE, MISC., ETC.) +_______________ _______________ _______________

EFFECTIVE GROSS INCOME = _______________ _______________ _______________

TOTAL OF ALL EXPENSES - _______________ _______________ _______________

NET OPERATING INCOME = $_______________ $_______________ $_______________

NOTE: You may submit any additional documents to support the income and expense information

82300-2 (7/94) 1 of 4

EXPENSE DATA

PROVIDE 3-YEAR HISTORY

Last Year 2 Years Ago 3 Years Ago

199_____ 199_____ 199_____

FIXED EXPENSES

PROPERTY TAXES $________________ $________________ $________________

ANNUAL INSURANCE _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

VARIABLE EXPENSES

MANAGEMENT/AGENT FEES _________________ _________________ _________________

LEASING AGENT FEES _________________ _________________ _________________

ADVERTISING/PROMOTION _________________ _________________ _________________

ADMINISTRATIVE _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

UTILITIES

GAS/ELECTRIC _________________ _________________ _________________

WATER/SEWER _________________ _________________ _________________

TELEPHONE _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

NORMAL REPAIRS & MAINTENANCE

BLDG. MAINTENANCE & REPAIRS _________________ _________________ _________________

PARKING LOT & COMMON AREA _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

SERVICE CONTRACTS _________________ _________________ _________________

JANITORIAL _________________ _________________ _________________

SUPPLIES _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

OTHER EXPENSES

______________________________ _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

82300-2 (7/94) 2 of 4

EXPENSE DATA

PROVIDE 3-YEAR HISTORY

Last Year 2 Years Ago 3 Years Ago

199_____ 199_____ 199_____

MAJOR REPLACEMENT/REPAIRS

INTERIOR PAINTING _________________ _________________ _________________

EXTERIOR PAINTING _________________ _________________ _________________

ROOF COVERING _________________ _________________ _________________

HEATING & COOLING _________________ _________________ _________________

FLOOR COVERING _________________ _________________ _________________

ELEVATOR / ESCALATOR _________________ _________________ _________________

______________________________ _________________ _________________ _________________

TOTAL = _________________ _________________ _________________

TOTAL OF ALL EXPENSES = _________________ _________________ _________________

SUPPLEMENTAL INFORMATION

______________________________________________________________________________________________________________________________

82300-2 (7/94) 3 of 4

TENANT LIST

NAME OF TENANT	TOTAL SQ. FT.	FROM MO./YR.	TO MO./YR.	1ST YEAR RENT	AVG. ANNUAL INCREASE	CURRENT RENT
Owner Occupied

NOTE: Use additional form, if necessary.

82300-2 (7/94) 4 of 4

MOBILE HOME/RV PARKS

TYPE OF SPACE # OF UNITS UTILITIES INCLUDED MONTHLY RENT ANNUAL RENT

Y/N

SINGLE WIDE __________ __________ __________ __________

DOUBLE WIDE __________ __________ __________ __________

TRAVEL TRAILER/RV __________ __________ __________ __________

TOTAL = __________ __________ __________ __________