14

_______ Prorated Value
of
 
_______
13.

Page: Full Cash Value

FOR ASSESSOR’S USE ONLY
     12. Good
Percent 
 DATE TELEPHONE NUMBER

11. Days From
Number of Removed Inventory*
 
Sales Tax License Number                                           Telephone Number

10. Cost

Suggested Retail Price or Acquisition  
 FOR INSTRUCTIONS

9.
Year
Acquired
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 cation SIGNATURE  TYPE OR PRINT NAME 
NOTE:  SEE 8. I CERTIFY THAT THE FOREGOING IS A TRUE AND CORRECT STATEMENT OF THE RECORDS IN MY CONTROL.
Number
and Identifi
PROPERTY LEASED OR RENTED FROM INVENTORY
Equipment: Description

7.
Lessee

6.
County
Location in
       1.  Licensed Dealer 2.  Mailing Address 3.  Location of Business 4.  Reporting County   5.  Month                                                Year  *ARS §42-19005 requires all retailers or wholesalers who periodically lease or rent inventory to file an affidavit / report with the County Assessor.  The report is to be filed by the tenth day of each month for the preceding month’s activity.     DOR 82527 (Revised 5/01)

11   Pinal 12   Santa Cruz 13   Yavapai 14   Yuma 15   La Paz

 being periodically leased or rented.

 are to be completed by the assessor.
06   Greenlee 07   Maricopa 08   Mohave 09   Navajo 10   Pima 

COUNTY NAME AND NUMBER

 Name and sales tax license number of retailer, wholesaler, or manufacturer controlling the inventory.
 If you are a manufacturer / lessor, retailer, or wholesaler, report the suggested retail price at the time of
 
PROPERTY LEASED OR RENTED FROM INVENTORY
Pursuant to Arizona Revised Statutes §§ 42-19005 and 42-19103  
INSTRUCTIONS FOR COMPLETING FORM.  TYPE OR PRINT
  Street address, not P.O. box.

01   Apache 02   Cochise 03   Coconino 04   Gila 05   Graham 

 County in which inventory resides.  See county name and number below.
of retailer, wholesaler, or manufacturer named above.  the item was removed from inventory.
 of report.
 by the retailer, wholesaler, or manufacturer.
Year
Percent Good, Full Cash Value, and Prorated Value
 Person / Company leasing or renting equipment.
 and 
Establish the method of determining the valuation of such property. Prescribe all forms and affidavits required under this section.

Subject to A.R.S. 42-19103, personal property that is periodically leased or rented from the inventory of retailers or wholesalers shall be assessed in the same manner as tax on other personal property included in class one pursuant to sections 42-12001 and 42-15001. The department shall: 1. 2. Each retailer and wholesaler that leases or rents personal property from its inventory shall file an affidavit of particulars with the county assessor not later than the tenth day of each month for the preceding month’s activity. This section does not apply to property that is owned and held by persons primarily engaged in the business of renting personal property. Licensed Dealer / Sales Tax License Number: Mailing Address Location of Business. Reporting County: Month Location of Equipment in County: Lessee: Description of Equipment and Identification Number (Serial / Tag, etc.) Year Acquired Suggested Retail Price or Acquisition Cost: manufacture or acquisition.  This price or acquisition cost should remain constant in your future reports. Number of Days

. 
A.R.S. 42-19005. Property leased or rented from inventory A  B.   C.  D. A.R.S. 42-19103.  Proration of tax on property that is leased or rented from inventory The taxes that are levied on personal property that is periodically leased or rented from the inventroy of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased or rented.  1.  2.  3.  4.  5.  6.  7.  8.  9. 10.  11. 12. through 14.