15 as dpt arl vol 5 2 89 rev 1 05 4 chapter replacement cost factors economic life estimates percent good tables and level of value adjustment the are provided to assist county assessors in valuing personal property by approach pursuant 39 104 12 3 crs must be used factor current actual values effect for real published here subject verification marketplace all based upon found this section reconciled market income approaches appraiser s opinion reliability information derive from each reconciliation applicable is required valuation colorado including cable tv catv systems determined when 13 a shall establish maximum if costs