EXHIBIT 99.2

               STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER
               AND PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
                 CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Gary B. Horton, state and attest that:

1.       To the best of my knowledge, based upon a review of the covered reports
         of AMERCO, and, except as corrected or supplemented in a subsequent
         covered report:

         -        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

         -        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

2.       I have reviewed the contents of this statement with AMERCO's audit
         committee.

3.       In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

         -        Report of AMERCO on Form 10-K for the year ended March 31,
                  2002;

         -        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of AMERCO filed with the Commission
                  subsequent to the filing of the Form 10-K identified above;
                  and

         -        any amendments to any of the foregoing.


                                         /s/ Gary B. Horton
                                         ----------------------------
                                         Gary B. Horton
                                         August 14, 2002

Subscribed and sworn to before me
this 14 day of August, 2002.

Nancy Jo Beiley
------------------------
Notary Public

My Commission Expires:  5-22-03