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 2017. FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2016 85% 1.000 85% 2015 69% 0.990 68% 2014 52% 0.999 52% 2013 34% 1.012 34% 2012 and older 23% 1.021 23% TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2016 92% 1.000 92% 2015 84% 0.990 83% 2014 76% 0.999 76% 2013 67% 1.012 68% 2012 58% 1.021 59% 2011 49% 1.050 51% 2010 39% 1.083 42% 2009 30% 1.074 32% 2008 24% 1.105 27% 2007 and older 21% 1.149 24% (5) This rule is effective for tax years beginning after December 31, 2016.