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 2018. FIVE-YEAR "DISHES" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2017 85% 1.000 85% 2016 69% 1.016 70% 2015 52% 1.008 52% 2014 34% 1.018 35% 2013 and older 23% 1.031 24% TEN-YEAR "TOWERS" YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2017 92% 1.000 92% 2016 84% 1.016 85% 2015 76% 1.008 77% 2014 67% 1.018 68% 2013 58% 1.031 60% 2012 49% 1.039 51% 2011 39% 1.069 42% 2010 30% 1.102 33% 2009 24% 1.094 26% 2008 and older 21% 1.126 24% (5) This rule is effective for tax years beginning after December 31, 2017.