APPENDIX ONE TO RULE 16 UNIFORM INTERROGATORIES FOR USE IN PROPERTY TAX DISPUTES
Arizona Revised Statutes AnnotatedArizona Tax Court Rules of Practice
17C A.R.S. Tax Ct.Rules of Prac., Rule 16, App. One
APPENDIX ONE TO RULE 16 UNIFORM INTERROGATORIES FOR USE IN PROPERTY TAX DISPUTES
(g) If you acquired the property by means other than a purchase, state in detail how the property was acquired and whether a valuation or appraisal of the property was made in connection with such acquisition, identifying any such valuation or appraisal with sufficient particularity that it may be made the subject matter of a Request to Produce.
4. (a) Describe the subject property and the structures or improvements on the subject property on January 1 of the tax year in question, including, but not limited to, size by square footage of each improvement or structure, the improvement classification, and the number of square feet or acres contained in each parcel.
(e) Do you claim that any of the structures or improvements on the subject property have any structural deficiencies, physical deterioration, deferred maintenance, or any other circumstances which would give rise to a claim for obsolescence over and above the property's accrued depreciation? Yes______ No______ If yes, please describe such circumstance(s) in detail, including the dollar amount by which the value should be reduced, the method used to compute the decline in value, and whether the claimed obsolescence is curable or noncurable.
9. Other than in connection with this lawsuit, has the subject property been appraised within the three (3) years of January 1 of the tax year in question for any reason? Yes______ No______ If yes, and you have not provided copies of such appraisals in response to a Request for Production of Documents and/or in accordance with the duty to disclose, identify each appraisal in sufficient detail so that it may be made the subject matter of a Request to Produce.
NOTE: If you have financial statements for the subject property you may substitute them in lieu of completing those portions of Exhibit A which request such information. If you choose this alternative, please furnish all other information requested in Exhibit A which is applicable to the subject property.
(b) If you intend to use an income valuation technique that does not rely on the actual income and expenses for the subject property, please provide (1) a detailed explanation of how you arrived at the income and expense figures which you intend to rely upon; (2) a copy of any market surveys you made or relied upon in developing that information; and (3) a copy of your calculations.
(e) Have federal or state income tax returns been filed for three (3) years prior to January 1 of the tax year in question in which the taxpayer reported income, expenses, profit, loss or depreciation relating to the subject property, either alone or as part of a group of properties? Yes______ No______ If yes, and you have not provided copies of such income tax returns in response to a Request for Production, identify each return, and/or the schedules in each return which contain the information about the subject property, the date it was filed and the governmental agency with which the report was filed in sufficient detail so that it can be made the subject matter of a Request for Production.
(f) Have there been any financial statements prepared in connection with the operation of the subject property in the last three (3) years? Yes______ No______ If yes, and you have not provided copies of the financial statements in response to previous interrogatories or in response to a Request for Production of Documents, identify each statement in sufficient detail so that it may be made the subject matter of a Request for Production.
EXHIBIT A |
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INCOME AND EXPENSE STATEMENT |
Please fill in appropriate spaces for property type: |
APARTMENTS: Total Units: ______ |
UNIT TYPE | NO. FURN. | RENT PER MO. | NO. UNFURN. | RENT PER MO. |
Studio | $ | $ | ||
1 Bedroom | $ | $ | ||
2 BR/1 BA | $ | $ | ||
2 BR/2 BA | $ | $ | ||
3 Bedroom | $ | $ |
Owner pays: ___water ___electric ___gas |
Pool: Y N how many?___ Spa: Y N Exercise Rm.: Y N Tennis: Y N |
Racquetball: Y N Volleyball: Y N Basketball: Y N Other: |
Laundry Bldg.: Y N how many?____ Washer/Dryer Hook-ups: Y N |
MOBILE HOME/RV PARKS: Total # of Units: ______ |
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Type | # of Units | Util. included? | Monthly Rent | Annual Rent |
Single Wide | Y N | $ | $ | |
Double Wide | Y N | $ | $ | |
Travel Trailer/RV | Y N | $ | $ |
HOTELS/MOTELS/RESORTS: Total # of Rooms: ______ |
Restaurant: __Yes __No Lounge: __Yes __No Meeting Rooms: __Yes __No |
Annual Occupancy Rate for the past 3 years 19__ ____% 19__ ____% 19__ ____% |
Average Daily Rate for the past 3 years 19 __ $ ___ 19 __ $ ___ 19 __ $ |
MINI-WAREHOUSE: Total # of Units: ____ Manager On-site: ___Yes ___No |
Unit Sizes | Rent/Month | # Units | Unit Sizes | Rent/Month | # Units |
__ft X __ft | $ | __ft X __ft | $ | ||
__ft X __ft | $ | __ft X __ft | $ | ||
__ft X __ft | $ | __ft X __ft | $ | ||
__ft X __ft | $ | __ft X __ft | $ | ||
__ft X __ft | $ | __ft X __ft | $ |
RETAIL/OFFICE/WAREHOUSE/INDUSTRIAL: |
Leaseable Area of Building: Gross Square Feet = ___ Net Square Feet = |
Lease Type: Net ____ Gross ____ Modified Gross ____ Other |
Percentage of Office Space ______% or ______sq.ft. |
Charges/cost paid by: | TENANT | OWNER |
Common Area Maintenance | ||
Property Taxes | ||
Insurance | ||
Management | ||
Utilities |
Are there any escalation clauses: |
INCOME SUMMARY: Provide latest three (3) year history. |
19__ | 19__ | 19__ |
VACANCY AND COLLECTION LOSS | $ | $ | $ |
OTHER INCOME: | |||
OTHER (misc., service, vending, etc.) | $ | $ | $ |
OVERAGE/PERCENTAGE RENTS | $ | $ | $ |
CHARGES/COST TO TENANTS | $ | $ | $ |
FOOD & BEVERAGE | $ | $ | $ |
TELEPHONE | $ | $ | $ |
EXPENSE SUMMARY |
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19__ | 19__ | 19__ |
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FIXED EXPENSES: | |||
Property Taxes | $ | $ | $ |
Annual Insurance | $ | $ | $ |
VARIABLE EXPENSES: | |||
Management/Agent Fees | $ | $ | $ |
Leasing Agent Fees | $ | $ | $ |
Advertising/Promotion | $ | $ | $ |
Administrative | $ | $ | $ |
Other____________________ | $ | $ | $ |
UTILITIES: | |||
Gas/Electric | $ | $ | $ |
Water/Sewer | $ | $ | $ |
Telephone | $ | $ | $ |
NORMAL REPAIRS AND MAINTENANCE: | |||
Bldg. Repairs & Maintenance | $ | $ | $ |
Parking Lot & Common Area | $ | $ | $ |
OTHER: | |||
Service Contracts | $ | $ | $ |
Janitorial | $ | $ | $ |
Supplies | $ | $ | $ |
Food & Beverage (Hotels) | $ | $ | $ |
Room (Hotels) | $ | $ | $ |
Other (please explain) | $ | $ | $ |
ITEMIZED EXPENSES: |
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Tenant | Major replac/ | Other | Date | Description |
---|---|---|---|---|
Improvements | Repairs | |||
$ | $ | $ | ||
$ | $ | $ | ||
$ | $ | $ | ||
$ | $ | $ | ||
$ | $ | $ | ||
$ | $ | $ | ||
$ | $ | $ | ||
$ | $ | $ | ||
NET OPERATING INCOME: | $ | $ | $ |
You may submit any additional documents necessary to support the income and expense data. Please explain any comments below. |
SUPPLEMENTAL INFORMATION/REMARKS: |
Credits
Added April 5, 1993, effective June 1, 1993. Redesignated as Appendix to Rule 16 Jan. 24, 2003, effective June 1, 2003.
17C A. R. S. Tax Ct. Rules of Prac., Rule 16, App. One, AZ ST TAX CT Rule 16, App. One
State Court Rules are current with amendments received through March 1, 2024. The Code of Judicial Administration is current with amendments received through February 15, 2024.
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