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Form 4797 California San Bernardino: What You Should Know

The taxpayer/tenant needs to provide a statement of his or her estimate of operating expenses as well as a statement of the property's condition. In the Statement of Condition, the person is encouraged to provide a list, by category, of any repairs performed and their expected results.  For business property, the annual Form 571-L may be filed with the city of San Bernardino.  Business Property—San Bernardino City Assessor Each year, the BOE Form 571-L MUST be completed and filed with the Assessor in the City of San Bernardino, and the taxpayer/tenant needs to provide a statement of the cost of all supplies and materials used in the preparation of the property. The Statement of Condition is a good idea.  For business property, the Annual Form 571-L. Business Property–San Bernardino City Assessor Each year, the BOE Form 571-L must be completed and filed with the Assessor in the City of San Bernardino, and the taxpayer/tenant needs to provide a statement indicating how much money the taxpayer has placed in escrow for repairs (up to date) to the property. As well, the Statement of Condition is good idea.  Every transaction involving property that does not fall under one of the above categories of business property MUST be certified to the San Bernardino Assessor's Office by a certified public accountant if it involves the property being operated or located in San Bernardino. Certification for Property Not Maintained At Premises — San Bernardino County Assessor The property being operated or located is subject to this county's certification requirements and all documentation for such certification is required by all parties involved in the transaction. If the property involved is not maintained at any specific premises, no certification is required.  All property for which there may be a certificate of certification is submitted to the San Bernardino County Assessor's office within 14 days and are not exempt from the above requirements unless a further certification of all properties has since been submitted. The San Bernardino County Assessor's Office has the authority to accept all certificates of certificate of certification submitted. These certificates are not required to be submitted to the San Bernardino County Assessor's Office for property certified as being maintained at a particular premises.

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