INSTRUCTIONS: ARIZONA INCOME AND EXPENSE - SHOPPING CENTER SUPPLEMENT (Form 82300-4)

When a claim is filed stating that Arizona property's value has been improperly assessed using the valuation method, a form 82300 affidavit of income and expenses must be filed. If the disputed property includes a shopping center, a supplemental form 82300-4 should be filed as well. This document can be obtained from the website of the Arizona Department of Revenue.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 1: On the first line, enter the name of the shopping center.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 2: On the second line, give its county/book/map/parcel number. If this is an economic unit, enter the lead parcel number.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 3: On the third line, indicate with a check mark whether this is a super regional, regional, power, community or neighborhood center.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 4: On the fourth line, enter the gross square feet and net leasable square feet of the property.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 5: On the fifth line, enter the major tenant square feet, the non-major square feet and the pad square feet.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 6: On the sixth line, enter the square feet of net lease grosses, in gross, and the modified gross square feet.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 7: The next section requires you to indicate if tenants pay none, part or all of potential expenses. Enter a description of their payments as applicable.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 8: Document your income data for the last three years in the next section. Enter any additional information or remarks at the bottom of the first page.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 9: Skip to the third page and document major repair or replacement expenses for the last three years. Transfer the totals to the second page where indicated.

Arizona Income And Expense - Shopping Center Supplement 82300-4 Step 10: Document all expenses for the last three years as instructed on the second page. Provide the information requested about all tenants on the last page.