INSTRUCTIONS: ARIZONA AGRICULTURAL BUSINESS PROPERTY STATEMENT TAX YEAR 2012 STATEMENT (Form 82520A-I)
Owners of personal property must file an agricultural business property statement on an annual basis if a form, notice or demand has been sent by their county's assessor. This article discusses the instructions issued separately to help people complete form 8250A, which is issued by each county's assessor. This instructional form 82520A-I can be found on the website of the Arizona Department of Revenue.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 1: The first paragraphs contain general information about this form, including the exemption amount, appeal procedures, and where to obtain a personal property manual.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 2: The next paragraph concerns completing section 1, which is for changes in the owner's name or address or if you are a new agricultural business filing its first report.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 3: The next paragraph concerns completing section 2.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 4: The next paragraph states that section 3 should not be completed and is for the assessor's use only.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 5: The next three paragraphs concern section 4, which is about deletions and additions as documented on schedules A through N. This section also concerns additional depreciation.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 6: The next two paragraphs concern qualified and non-qualified depreciation.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 7: The next seven paragraphs discuss acquisition costs as documented on schedules B through M.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 8: The next four paragraphs concern addition required information concerning leased or rented property, unowned property and government-owned land.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 9: The next paragraph concerns section 6, which is an affirmation of property statement and claim of exemption.
Arizona Agricultural Business Property Statement Tax Year 2012 Statement 82520A-I Step 10: The last paragraph states that you should attach a sheet providing any additional information you feel the assessor should be in possession of when conducting the valuation of your business personal property.
