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This is an obsolete version of the rule. Please click on the rule number to view the current version.

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.

History: 15-1-201, MCA; IMP, 15-6-135, 15-6-138, 15-6-219, MCA; Eff. 12/31/72; AMD, 1979 MAR p. 1001, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1982 MAR p. 102, Eff. 1/29/82; AMD, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 747, Eff. 4/15/88; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD, 1991 MAR p. 1848, Eff. 9/27/91; AMD, 1991 MAR p. 2043, Eff. 11/1/91; AMD, 1992 MAR p. 2394, Eff. 10/30/92; AMD, 1993 MAR p. 2972, Eff. 12/10/93; AMD, 1994 MAR p. 3195, Eff. 12/23/94; AMD, 1996 MAR p. 1174, Eff. 4/26/96; AMD, 1996 MAR p. 3151, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3316, Eff. 12/18/98; AMD, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2000 MAR p. 3563, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14.

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