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APPENDIX ONE TO RULE 16 UNIFORM INTERROGATORIES FOR USE IN PROPERTY TAX DISPUTES

Arizona Revised Statutes AnnotatedArizona Tax Court Rules of Practice

Arizona Revised Statutes Annotated
Arizona Tax Court Rules of Practice (Refs & Annos)
Appendix to Rule 16
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
1. Provide the following information about the subject property:
(a) Tax identification parcel number(s).
(b) Street address.
(c) Describe each use which has been made of the subject property on January 1 of the tax year in question and during each of the preceding three years.
(d) Do the parcels identified above comprise an entire, single economic unit? Yes______ No______ If not, list all parcels that comprise each economic unit of which any parcel identified above is a part.
2. State the following with respect to your interest in the subject property:
(a) The specific nature of your interest in the subject property (e.g., fee title, leasehold, corporation/partnership, etc.).
(b) How ownership is held (e.g., corporation/partnership, etc.).
(c) The date you acquired your interest in the subject property.
(d) The purchase price you paid for your interest.
(e) If you acquired the subject property for consideration other than money, set forth in detail the nature of the transaction, the value of the consideration, and how the value of the consideration was determined.
(f) If you acquired the subject property together with other properties for which you paid a single price, give the legal description and the tax parcel number(s) of each property, the value attributable to each property and how such value was allocated.
(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.
(h) Describe any change made to the subject property since your acquisition. Include the date and cost of the change.
3. Between January 1 and December 31 of the tax year in question, did any other person or entity have a legal or equitable interest in the subject property? Yes______ No______ If yes, for each such person or entity, state:
(a) The name, address, occupation and relationship to you.
(b) The nature and extent of the interest.
(c) The dates the interest was held.
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.
(b) Were the structures or improvements on the subject property when it was acquired by the taxpayer? Yes______ No______ If not, when were the structures or improvements completed?
(c) If the structures or improvements were not completed on January 1 of the tax year in question, state the percentage complete as of January 1 of such tax year.
(d) For each structure or improvement on the subject property on January 1 of the tax year in question, state the type of construction, the cost of each structure or improvement, its original useful life and its remaining useful life.
(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.
5. (a) What do you contend is the full cash value of the subject property for the tax year in question? (If you are appealing more than one parcel, list each parcel and state the value you contend is correct.)
(b) Which appraisal technique(s) did you use to determine the full cash value of each parcel as reported above?
(c) Do you intend to use additional appraisal techniques to prove your case at trial? Yes______ No______ If yes, state each appraisal technique you intend to use.
(d) For each appraisal technique you refer to in (b) and (c) above, set forth in detail the facts, figures and calculations upon which you base your conclusion(s) of value.
(e) If you have made an allocation of the full cash value, state the dollar value allocated to the property's improvements (e.g., land, improvements, personal property, intangibles, etc.).
(f) State in detail every other fact upon which you base your conclusions of value set forth above.
6. (a) What do you contend is the correct limited property value of the subject property for the tax year in question?
(b) State in detail every fact upon which you base the contention that the limited value set forth in your answer above is correct and state the legal basis of this contention.
(c) Provide the calculations of how you determined that the limited value set forth in your answer to 6(a) is correct.
7. In computing the full cash value of the property were any sales of the subject property or of comparable properties taken into consideration? Yes______ No______ If yes, for each sale considered, state:
(a) The tax parcel number or the location and description of the comparable property.
(b) The date of the sale.
(c) The name, address, occupation and relationship, if any, to you of the seller.
(d) The name, address, occupation and relationship, if any, to you of the purchaser.
(e) The terms of the sale, including the selling price.
(f) The characteristics which make the sale(s) comparable to the subject property.
(g) The characteristics which distinguish the sale(s) from the subject property.
8. Has the subject property been the subject of an offer for sale, a real estate listing, or an advertisement for sale since the owner acquired it? Yes______ No______ If yes, and it occurred within the last five (5) years, provide the following information:
(a) If the owner has made an offer to sell, provide the date of the offer, identify the offeree and state the amount of the offer.
(b) If an offer was made to purchase the subject property, identify the offeror, provide the date of the offer and state the amount of the offer.
(c) If the subject property was the subject of a real estate listing, identify with whom it was listed, the date of the listing and the amount the subject property was listed for.
(d) Has any offer been accepted? Yes______ No______ If so, state which offer and identify the offeror and offeree.
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.
10. Was the subject property or any part thereof an income producing property as of January 1 of the tax year in question? Yes______ No______ If yes, provide the following information:
(a) Complete Exhibit A attached hereto for the category that most appropriately describes the subject property.
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.
(c) If you use an income approach technique, what do you believe is an appropriate capitalization rate for the subject property as of January 1 of the tax year in question?
(d) State in detail the factual basis for your answer to interrogatory 10(c) above.
(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.
11. Has the subject property been the subject of an administrative or judicial tax appeal for the two years preceding the tax year in question, the tax year in question, or any succeeding tax year(s)? Yes______ No______ If yes, give the administrative or judicial tax appeal number(s).
12. Identify all mortgages, deeds of trust or other financial encumbrances of record on the subject property as of January 1 of the tax year in question, and for each such encumbrance state the original principal amount, the term and the interest rate.
13. (a) List any and all factors in detail not stated in response to prior interrogatories which you believe adversely or favorably affect the market value of the subject property for the tax year in question.
(b) Specify any governmental written or oral communication, directives and/or equalization orders that relate to the determination of the subject property's full cash value.
14. Did you exclude from your computation of the fair market value of the subject property as of January 1 of the tax year in question any improvement or fixtures on the subject property? Yes______ No______ If yes, state:
(a) The description of the improvement or fixture which was excluded.
(b) The reason for excluding it.
15. List the names, addresses and job title or position of all persons consulted in obtaining information to answer these interrogatories, and as to each, indicate each answer to which they contributed information.
EXHIBIT A
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: ______
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
19__
19__
19__
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:
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.
End of Document