RSA 72:8-c Valuation of Telecommunications Poles and Conduits; Rulemaking.

I. The value of wooden poles or conduits employed in the transmission of telecommunications owned in whole or in part by telephone utilities, as described in RSA 362:7, or providers of Voice over Internet Protocol ("VoIP") service or IP-enabled service, each as defined in RSA 362:7, or commercial mobile radio services, for purposes of tax assessment against said entity, shall be determined by the following formula: the Replacement Cost New (RCN) of the telecommunications pole or conduit, less depreciation calculated on a straight-line basis for a period of 40 years with a residual value of 20 percent without applying the annual equalization ratio.
II. On or before July 1 of the tax year, the department of revenue administration shall provide to every municipality a schedule of