The Mining Properties Supplemental Questionnaire (ACR 902) is a form from the Riverside County Assessor-County Clerk-Recorder that asks mine operators about the leach pads, tailing facilities and settling ponds at their location. It is one of the Riverside County property tax forms published by the Assessor, and it exists so the office can follow Revenue and Taxation Code section 53.5. On FillingPDF you can fill out the form online and download or print the completed PDF; the form is then delivered to the Assessor's office by mail or in person.
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What is ACR 902?
The Mining Properties Supplemental Questionnaire (ACR 902) is a Riverside County Assessor-County Clerk-Recorder form on which mine operators report the leach pads, tailing facilities and settling ponds at their location, so the Assessor can value each one for property tax purposes.
The form rests on Revenue and Taxation Code section 53.5. For property valued as mining or mineral property, that section sets the initial base year value of a leach pad, tailing facility or settling pond at its full cash value on the first lien date on which it is subject to assessment. Each pad, facility or pond is a separate appraisal unit when its taxable value is determined on later lien dates. The Assessor's Office says it is requesting that all mine operators complete the questionnaire in order to conform to that section.
The form has six questions:
- whether the location has leach pads, tailing facilities or settling ponds;
- when each was constructed;
- the cost at the time of construction;
- the assessor's parcel number (APN) or a site map showing the location, if possible;
- the capacity, and whether it depletes over time or the contents are repurposed in the mining process;
- if the capacity depletes, the percentage of depletion for each year as of January 1.
A certification, signature and date close the form. The form prints a warning that the document is subject to public inspection, and it states that it is available in alternate formats. The revision printed on it is ACR 902 (Est. 10/2014).
Who needs to file ACR 902?
The Riverside County Assessor's Office is requesting that all mine operators complete this questionnaire. It applies to property that is subject to valuation as mining or mineral property and that includes a leach pad, tailing facility or settling pond, the three property types the form asks about.
- Mine operators in Riverside County who receive the questionnaire from the Assessor complete it for their location, correcting the printed name and mailing address if needed.
- Operators with more than one type of facility answer each question separately for leach pads, tailing facilities and settling ponds, because the form treats each as its own appraisal unit.
- Operators whose location has none of these facilities answer No on question 1 for each type.
The form prints no exclusions and does not say who may sign on behalf of an operator. It asks for a certification that the information, including any accompanying statements or documents, is true, correct and complete to the best of the signer's knowledge and belief. For questions about whether the form applies to your property, call the Assessor at (951) 955-6200.
When to file ACR 902
The form is completed when the Assessor-County Clerk-Recorder asks a mine operator to complete it as part of applying Revenue and Taxation Code section 53.5. No due date is printed on ACR 902, so follow any date given in the request you received from the Assessor's Office. Question 6 asks for the percentage of depletion for each year as of January 1, so have those figures ready before you start. For timing questions, call the Assessor at (951) 955-6200.
Documents you need
- Site map showing the location of each leach pad, tailing facility or settling pond: optional, used when you do not give the assessor's parcel number (APN) on question 4; check the box for a site map attached.
- Any accompanying statements or documents you choose to attach: the certification covers them, so they must be true, correct and complete to the best of your knowledge and belief.
How to fill out ACR 902
Correct the name and mailing address
In the box labeled NAME AND MAILING ADDRESS, make any necessary corrections to the printed name and address.
Answer question 1 for each facility
Mark Yes or No for Leach Pads, Tailing Facilities and Settling Ponds. Answer each type separately.
Enter construction dates on question 2
For each facility type that exists at your location, enter when it was constructed.
Enter construction cost on question 3
Enter the cost at the time of construction in the dollar space for Leach Pads, Tailing Facilities and Settling Ponds.
Give parcel numbers or a site map
On question 4, if possible, enter the APN for each facility type, or check the box for a site map attached and include the map with the form.
State capacity and what happens to it
On question 5, enter the capacity of each facility type. Then mark Depletes or Repurposed for leach pads, tailing facilities and settling ponds.
Enter depletion percentages
On question 6, if the capacity depletes, enter the percentage of depletion for each year as of January 1 for each facility type.
Sign and date the certification
Sign and date under CERTIFICATION, which states that the information and any accompanying statements or documents are true, correct and complete to the best of your knowledge and belief.
Review, download and deliver the PDF
Check every answer, then download or print the completed PDF from FillingPDF in black ink on white 8 1/2" x 11" paper and deliver it as described under How to submit.
How to submit ACR 902
ACR 902 must be delivered to the Assessor-County Clerk-Recorder by mail or in person. The Assessor's forms page says its PDF forms allow online completion and printing but do not allow online submission.
- By mail or in person: deliver the completed and signed form to your local Assessor-County Clerk-Recorder office. The header of the form gives the office as Peter Aldana, County of Riverside Assessor-County Clerk-Recorder, PO BOX 751, RIVERSIDE, CA 92502-0751, telephone (951) 955-6200, www.rivcoacr.org. Confirm the correct office and address by phone before you send it.
- Print requirements: the Assessor requires all forms to be printed in black ink on 8 1/2" x 11" white paper.
- Attachments: if you attach a site map instead of giving parcel numbers, check the "site map attached" box on question 4.
The form states that it is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Trying to submit the form online; the Assessor's forms page says these PDFs allow online completion and printing only, and must be delivered by mail or in person.
- Printing the form on colored paper or in a color other than black ink; the Assessor requires black ink on 8 1/2" x 11" white paper.
- Leaving the printed name and mailing address uncorrected when they are wrong; the form asks you to make necessary corrections.
- Skipping the Yes/No answer for one of the three facility types on question 1 instead of answering for leach pads, tailing facilities and settling ponds separately.
- Giving depletion percentages on question 6 for a date other than January 1; the form asks for each year as of January 1.
- Leaving out whether capacity depletes or is repurposed on question 5 for a facility type that exists at the location.
- Attaching a site map without checking the "site map attached" box on question 4.
- Sending the form without a signature and date under the certification.
Frequently asked questions
What is the Mining Properties Supplemental Questionnaire (ACR 902)?
It is a Riverside County Assessor-County Clerk-Recorder questionnaire that asks mine operators about leach pads, tailing facilities and settling ponds: construction dates, cost, location, capacity and depletion. The Assessor uses it to conform to Revenue and Taxation Code section 53.5.
Who has to complete Form ACR 902?
The Assessor's Office is requesting that all mine operators complete it. It concerns property valued as mining or mineral property that has leach pads, tailing facilities or settling ponds. If you have none, answer No on question 1 for each type.
Can I submit ACR 902 online?
No. The Assessor's forms page says its PDF forms allow online completion and printing but not online submission. Deliver the signed form by mail or in person to your local Assessor-County Clerk-Recorder office.
Is there a deadline for ACR 902?
No due date is printed on the form. It is completed when the Assessor's Office requests it, so follow any date in that request. For timing questions, call the Assessor at (951) 955-6200.
What does section 53.5 of the Revenue and Taxation Code have to do with this form?
Section 53.5 sets the initial base year value of a leach pad, tailing facility or settling pond on mining property at its full cash value on the first lien date it is subject to assessment. Each one is a separate appraisal unit afterward.
What do I enter for depletion on question 6?
If the capacity of a leach pad, tailing facility or settling pond depletes over time, enter the percentage of depletion for each year as of January 1. Use the separate percentage space for each facility type.
Is the information on ACR 902 public?
Yes, the form states that the document is subject to public inspection. Keep that in mind before attaching statements or documents, since the certification covers them too.
Can I fill out ACR 902 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the county; you deliver it by mail or in person.
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