Good Bye Fun Spot Atlanta
The owners announced that the park will be closing on August 2nd, and with it ArieForce One. I can think of a few parks that could use this as an addition, but it will be interesting to see if the owners move it to Orlando (although, I am not sure there is enough land for this coaster.)
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That's my fear. I am not a CPA, but there may be some loophole that ultimately gets exploited (ex: Coyote vs. Acme) after a few years.
I'm afraid this isn't really like a movie, where you can dig it back up after a few years. If it's demolished, it's demolished.
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Tax rules might push the owners to tear down the coaster for the write-off.