Instructions For Preparing Annual Report U-R1 - Railroad - Class 1

Enter the name and number of the county at the top

Declaration

of each page. Counties should be arranged

alphabetically. Do not enter more than one county

The Declaration must be signed and dated by a duly

per page. Enter the information by taxing district

authorized person.

under the appropriate columns as indicated below.

Enter the totals for Columns (d), (e) and (f) at the

end of each county.

Section A – Inventory of Railroad Real Estate

Used in Operation

Column (a) – Enter the four digit taxing district

This Section is for real estate that as of lien day was

number.

owned by or leased to the respondent and used in

Column (b) – Enter the exact name of the taxing

railroad operations.

district.

Column (c) – Enter the county parcel number and

Enter the name and number of the county at the top

description.

of each page. Counties should be arranged

Column (d) – Enter the number of acres of land

alphabetically. Do not enter more than one county

rounded to the nearest one-hundredth.

per page. Enter the information by taxing district

Column (e) – Enter the taxable value of land,

under the appropriate columns as indicated below.

rounded to the nearest ten dollars.

Enter the totals for Columns (d), (e) and (f) at the

Column (f) – Enter the taxable value of buildings

end of each county.

and improvements rounded to the nearest ten

dollars. See Real Estate Detail Schedule for

Column (a) – Enter the four digit taxing district

additional instructions on explaining certain

number. Taxing district numbers can be found in

changes.

the Rates of Taxation book published by the

Department of Taxation.

Section C – Ohio Trackage Report

Column (b) – Enter the exact name of the taxing

district.

This section is for track that as of lien day was

Column (c) – Enter the county parcel number and

owned by or leased to the respondent and used in

description.

railroad operations.

Column (d) – Enter the number of acres of land

rounded to the nearest one-hundredth.

Enter the name and number of the county at the top

Column (e) – Multiply Column (d) by $500, round

of each page. Counties should be arranged

to the nearest ten dollars and enter.

alphabetically. Do not enter more than one county

Column (f) – Enter the taxable value of buildings

per page. Enter the information by taxing district

and improvements. The taxable value should be

under the appropriate columns as indicated below.

from the most recent reappraisal or update. New

Enter the totals for Columns (d), (e) and (f) at the

construction, either partially or wholly completed,

end of each county.

should be entered at thirty-five percent of cost,

rounded to the nearest ten dollars. See Real Estate

Column (a) – Enter the four digit taxing district

and Trackage Detail Schedule for additional

number.

instructions on explaining certain changes.

Column (b) – Enter the exact name of the taxing

district.

Section B – Appraisal of Railroad Real Estate

Column (c) – Enter the road miles of first main

Not Used in Operations

track. If a taxing district has 2 or more mains, each

with a different weight code, use a separate line for

This section is for real estate that as of lien day was

each followed by a sub total of all columns

owned by the respondent and not used in railroad

pertaining to the taxing district.

operations.

Form U-R1 (2002)

Instructions For Preparing Annual Report U-R1 - Railroad - Class 1 - 2002 Page 4

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