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 2016. FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2015 85% 1.000 85% 2014 69% 1.010 70% 2013 52% 1.023 53% 2012 34% 1.032 35% 2011 and older 23% 1.061 24% TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2015 92% 1.000 92% 2014 84% 1.010 85% 2013 76% 1.023 78% 2012 67% 1.032 69% 2011 58% 1.061 62% 2010 49% 1.094 54% 2009 39% 1.086 42% 2008 30% 1.117 34% 2007 24% 1.161 28% 2006 and older 21% 1.225 26% (5) This rule is effective for tax years beginning after December 31, 2015.