ARM 42.21.151. LOCALLY ASSESSED CABLE TELEVISION SYSTEMS

(1) The average market value for television cable systems is $2,000 per mile of coaxial cable (transmission line) and $25 per service drop. (2) The average market value for the dishes and towers will be determined by using a five-year trended depreciation schedule on dishes and ten-year trended depreciation schedule on towers. Both the trend factors and the depreciation tables will be derived from the Marshall & Swift Valuation Service Guide, as published by the Marshall and Swift Publication Company, 915 Wilshire Boulevard, 8th Floor, P.O. Box 26307, Los Angeles, California 90026-0307. The trend factors shall be the most recent available from the "Average of all Indexes" listed in the above publication. (3) The trended depreciation schedules will be applied to the acquired cost and year acquired of the dish or tower. (4) The trended depreciation schedules referred to in (2) and (3) are listed below and shall be in effect for tax year 2015. FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2014 85% 1.000 85% 2013 69% 1.010 70% 2012 52% 1.018 53% 2011 34% 1.047 36% 2010 and older 23% 1.080 25% TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2014 92% 1.000 92% 2013 84% 1.010 85% 2012 76% 1.018 77% 2011 67% 1.047 70% 2010 58% 1.080 63% 2009 49% 1.072 53% 2008 39% 1.103 43% 2007 30% 1.146 34% 2006 24% 1.209 29% 2005 and older 21% 1.265 27% (5) This rule is effective for tax years beginning after December 31, 2014.