Section Rev 612.01 - Replacement Cost New of Telecommunications Poles and Conduits(a) The department shall annually by July 1 of each tax year provide a schedule of telecommunications pole and conduit replacement cost new (RCN), for purposes of determining the value of telecommunications poles and conduits pursuant to RSA 72:8-c, I.(b) Prior to establishing the schedule of telecommunications pole and conduit RCN, the department shall hold a public hearing and receive comments relative to how to establish telecommunications pole and conduit RCN, including, but not limited to: (1) The industry resources to be considered by the department, including, but not limited to, the national published telecommunications standard cost data guides required by RSA 72:8-c, II;(2) The proper method for establishing telecommunications pole and conduit RCN; and(3) Any other information relevant to the establishment of telecommunications pole and conduit RCN pursuant to RSA 72:8-c, II, including, but not limited to, a description of telecommunications poles and conduits, as described in RSA 72:8-a, and corresponding costs.(c) The department shall provide notice of the public hearing by posting in 2 appropriate places and, whenever practicable, directly to municipalities and owners of telecommunications poles and conduits, as described in RSA 72:8-c, I, at least 20 days before the public hearing.(d) The department shall receive written comments from the date notice of the public hearing is provided until 5 business days after the public hearing.(e) The department shall consider all oral and written comments received during the public hearing and by written submission when establishing the schedule of telecommunications pole and conduit RCN.(f) The schedule of RCN shall provide at least the following information: (1) A description of telecommunications poles and conduits, as described in RSA 72:8-a, and corresponding costs;(2) The local New Hampshire multiplier used, if any, and the source of such multiplier;(3) The calculation of the 40-year depreciation schedule and 20 percent residual value as provided in RSA 72:8-c, I; and(4) The calculation of the 5-year rolling average used under RSA 72:8-c, II.N.H. Admin. Code § Rev 612.01
Derived from Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12367, Effective 8/22/2017, Expires 8/22/2027.Amended by Number 15, Filed April 11, 2024, Proposed by #13916, Effective 3/28/2024, Expires3/28/2034 (see Revision Note #2 at chapter heading for Rev 600).