BOE-560-A

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe560a.pdf

THIS PAGE WATERMARKED SAMPLE ONLY CONTACT ASSESSOR FOR ACTUAL FORM

BOE-560-A (P1) REV. 06 (07-25) 20 AGGREGATE
OFFICIAL REQUIREMENT PRODUCTION REPORT This statement is not a public document. The information contained
A report submitted on this form is required of you by section 441(a) (INCLUDES SAND, GRAVEL, herein will be held secret by the Assessor (Code section 451); it can
of the Revenue and Taxation Code (Code). The statement must be STONE, LIMESTONE, CLAY be disclosed only to the district attorney, grand jury, and other
completed according to the instructions and filed with the Assessor agencies specified in Code section 408. Attached schedules are
on or before April 1, 20 . Failure to file it on time will compel AND SIMILAR PRODUCTS) considered to be part of the statement.
the Assessor’s Office to estimate the value of your property from
other information in its possession and add a penalty of 10 percent
as required by Code section 463.

Carefully read and follow the accompanying instructions. 2. LOCATION OF THE PROPERTY:
1. NAME AND MAILING ADDRESS: Mine or quarry name
Sec. Twp. Range

3. PARCEL NUMBER
Tax rate area
Legal description of property 4. PHONE NUMBER OF PERSON COMPLETINGFORMFORM
( )
(Make necessary corrections to printed name and mailing address.)
5a. STATEMENT OF LAST CALENDAR YEAR’S OPERATION F.O.B. PRICE ON JANUARY ROYALTY PAID
1 OF THIS YEAR PER UNIT PER
UNIT

UNITS CU. YDS. TONS
MATERIAL
PRODUCED SOLD
FINE SAND $ $
COARSE SAND
OWNER LESSEE OR GRAVEL ONLY ACTUAL
ROCK LESSOR OF THIS PROPERTY?
CRUSHED ROCK 16. IF THE PROPERTY IS UNDER LEASE, WHAT IS THE DATE
LIMESTONE OF THE LAST LEASE AGREEMENT?
CLAY
HAS THE LEASE BEEN AMENDED SINCE THIS DATE?
STONE
Yes No OTHER (specify) x x x x x x x x x x x x x x FORx x x x

Yes No

Yes No SAMPLE
5b. STATEMENT OF LAST CALENDAR YEAR’S OPERATING COSTS* 17. IF THE PROPERTY IS UNDER LEASE, WHAT IS THE DATE
MINING AND HAULING $ OF THE LAST ROYALTY AGREEMENT?
PROCESSING AND/OR MILLING HAS THE ROYALTY AGREEMENT BEEN AMENDED SINCE THIS DATE?
REPAIRS AND MAINTENANCE Yes No
INSURANCE
OVERHEAD
UTILITIES
SUPPLIES AND MATERIALS 18. TOTAL RENTAL PAID LAST YEAR: OTHER (itemize) ASSESSOR $

Note: If the lease or royalty agreement has been renegotiated since
TOTAL $ JANUARY 1 last year, attach a copy to this report.
*Do not include depletion, depreciation, amortization, interest on loans, income, franchise and property taxes, 19. USE-RESTRICTIONS AFFECTING VALUE
state and federal income taxes, royalty payments, or costs incurred after aggregate plant operations.

USE PERMIT NUMBER
6. RESERVES ON DECEMBER 31 OF LAST YEAR
DATE
IN TONS CU.YDS.
7. YEAR OF DEPLETION OF RESERVES 20. HAS AN ENVIRONMENTAL IMPACT REPORT BEEN FILED ON THIS
8. SURFACE ACREAGE BEING MINED PROPERTY? Yes No
9. CONTEMPLATED ULTIMATE MINING DEPTH BENEATH SURFACE 21. REMARKS:
10. DEPTH TO GROUNDWATER FROM ORIGINAL OR NATURAL
SURFACE LEVELCONTACT11. ESTIMATED DATE FOR BEGINNING MINING OPERATIONS ON PROPERTY OWNED BY
YOU OR UNDER LEASE BUT NOT NOW BEING MINED
12. CURRENT DESIGN CAPACITY OF PLANT: TONS/HOUR
OR CU. YDS./HOUR
13. STATE ALL ADDITIONAL INCOME OTHER THAN ABOVE DERIVED FROM THIS
PROPERTY SUCH AS GOLD EXTRACTION, ASPHALT PLANT SITES, READY MIX
$
PLANT SITES, OPEN STORAGE, ETC.
THIS REPORT SUBJECT TO AUDIT. (continued on reverse)

BOE-560-A (P2) REV. 06 (07-25)

DECLARATION BY ASSESSEE

Note: The following declaration must be completed and signed. If you do not do so, it may result in penalties.
I declare under penalty of perjury under the laws of the State of California that I have examined this production report, and that the foregoing and all
information herein, including any accompanying statements or materials, is true, correct, and complete to the best of the taxpayer's knowledge and
belief, and includes all production and all property required to be reported which is owned, claimed, possessed, controlled, or managed by the person
named as the assessee in this statement at 12:01 a.m. on January 1, 20 .

SIGNATURE OF ASSESSEE OR AUTHORIZED AGENT* DATE
OWNERSHIP
TYPE (3)
NAME OF ASSESSEE OR AUTHORIZED AGENT * (typed or printed) TITLE
Proprietorship FORM
Partnership NAME OF LEGAL ENTITY (other than DBA) (typed or printed) FEDERAL EMPLOYER ID NUMBER

Corporation
PREPARER’S NAME AND ADDRESS (typed or printed) TELEPHONE NUMBER TITLE
Other ( )

*Agent: see page 4 for Declaration by Assessee instructions. ONLY ACTUAL
FOR SAMPLE
ASSESSOR

CONTACT

BOE-560-A (P3) REV. 06 (07-25)

INSTRUCTIONS FOR COMPLETING AGGREGATE PRODUCTION REPORT

Report on a calendar-year basis. If this report is prepared prior to January 1, any change in real property between the date the report
is prepared and January 1 must be reported to the Assessor on a supplemental report.

All personal property, excluding stockpiles, owned by the respondent and any property belonging to others at this location as of
January 1 must be reported to the Assessor on a Business Property Statement form.

A separate production report must be filed for each location and/or operation. A single report may cover several leases or parcels if
all have the same geological characteristics and are operated as a unit. If lease, rent or royalty terms are not the same for all parcels,
the parcels must be reported individually. Maps or aerial photos should be submitted for every year in which changes have occurred in the development of theFORMproperty. Use
a map to describe and locate the property clearly. Include a plot plan that shows pit site, railroad spur lines, plant site, location of
reserves, etc.

Line numbers listed in these instructions refer to identical line numbers printed on the form. At top of form fill in the year of the lien
date for which this production report is made.

LINE 1. NAME AND MAILING ADDRESS

a. NAME OF OPERATOR (person or corporation)
If the name is preprinted, check the spelling and correct any error. In the case of an individual, enter the last name ONLY first, then the first name and middle initial. Partnerships must enter atACTUALleast two names, showing the last name, first
name and middle initial for each partner. Corporation names should be complete so they will not be confused with
fictitious or DBA (Doing Business As) names.

b. DBA OR FICTITIOUS NAME
Enter the DBA name under which you are operating in this county below the name of the sole owner, partnership, or
corporation. FOR
c. MAILING ADDRESS
Enter the mailing address of the legal entity shown in line 1b above. This may be either a street address or a post office
box number. It may differ from the actual location of the property. Include the city, state, and zip code.

LINE 2. LOCATION OF THE PROPERTY SAMPLE
Fill in the mine or quarry name and the section, township and range in which the mine or quarry is located.

LINE 3. PARCEL NUMBER List the parcel number and tax rate area number, if known. Give legal description only if parcel number is not used. Also, give legal description for any year in which there has been a change in lease boundaries.

LINE 4. PHONE NUMBER
Enter the phone number where we may contact you or your authorized representative for information regarding the subject ASSESSOR
property.

LINE 5a. STATEMENT OF LAST CALENDAR YEAR’S OPERATION
a. Complete the year for last calendar year’s operation.

b. Check one of the boxes for the production units used.

c. Show the quantity produced and sold by category. If you produced aggregates other than those itemized, list them
under “other.”

d. Show the F.O.B. price per unit on lien date (January 1 of current year). Units used for the price should be the same as
production units used.

e. Show the royalty paid per unit if you lease the property. If the royalty is paid on total material removed rather than byCONTACTmaterial type, make a notation to that effect under Item 21, Remarks.

LINE 5b. STATEMENT OF LAST CALENDAR YEAR’S OPERATING COSTS

BOE-560-A (P4) REV. 06 (07-25)

a. Mining and Hauling is the direct cost incurred in drilling, blasting, shoveling, dredging, etc., and hauling to the pri-
mary crusher or other point of first processing.

b. Processing and/or Milling refers to costs incurred in crushing, screening, and washing.

c. Repairs and Maintenance is all other costs not included in (a) or (b).

d. Insurance relates to any insurance — fire, casualty, or other — incidental to the quarrying operation.

e. Overhead is cost of engineering and accounting expense, compensation of officers, and other costs attributable to
the quarrying operation, but incurred away from the quarry.

f. Utilities is power, water and expensed fuel. FORM
g. Supplies and Materials includes items like stored fuel, repair parts, and office materials.

h. Other includes costs not accounted for in the above. Do not include non-deductible items, shown in this section, for
any itemized cost category.

LINE 6. Show reserves at the end of the last calendar year and check one of the boxes for units in which reserves are reported.
Reserves are the units of aggregates, either in tons or cubic yards, considered to be mineable in the future under present
and future economic and operating conditions.

LINE 7. Show the year in which you expect the reserves to be depleted. ONLY ACTUAL
LINE 8. Show the surface acreage currently being quarried or mined.

LINE 11. If you plan to mine or quarry in an area not currently involved in your present operation, show date you expect to begin.

LINE 19. Use-Restrictions Affecting Value. Indicate use-restrictions affecting value such as controlled hours of operation, size of
machinery and equipment, etc. FOR
Note: Equipment, materials and supplies must be reported on a Business Property Statement form.

DECLARATION BY ASSESSEE

The law requires that this production report, regardless of where it is executed, shall be declared to be true under penalty of perjury under the laws of the State ofSAMPLECalifornia. The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or by an em- ployee or agent who has been designated in writing by the board of directors, by name or by title, to sign the declaration on behalf of the corporation. In the case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a Limited Liability Company (LLC), the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or by the members to sign on behalf of the LLC.

When signed by an employee or agent, other than a member of the bar, a certified public accountant, a public accountant, an en-
rolled agent or a duly appointed fiduciary, the assessee’s written authorization of the employee or agent to sign the declaration on
behalf of the assessee must be filed with the Assessor. The Assessor may at any time require a person who signs a production report ASSESSOR and who is required to have written authorization to provide proof of authorization.

A production report that is not signed and executed in accordance with the foregoing instructions is not validly filed. The penalty
imposed by section 463 of the Revenue and Taxation Code for failure to file is applicable to unsigned production reports.

CONTACT