ARM 42.22.1311. INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS

(1) The trend factors will be used to value industrial machinery and equipment for ad valorem tax purposes pursuant to ARM 42.22.1306 . The department uses annual cost indexes from Marshall Valuation Service. The current index is divided by the annual index for each year to arrive at a trending factor. Each major industry has its own trend table. Where no index existed in the Marshall Valuation Service for a particular industry, that industry was grouped with other industries using similar equipment. The department will utilize the machinery and equipment trend factors that are set forth in the following tables: (2) Life expectancies for industrial machinery and equipment are shown in the trend table below. 2006 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS Description Trend Table Life (a) Aircraft/Airframe Mfg. (1) 15 (b) Alcohol Plant (4) 15 (c) Baking (2) 12 (d) Bentonite (21) 20 (e) Bottling (3) 12 (f) Brewing & Distilling (4) 20 (g) Candy & Confectionery (5) 20 (h) Cardboard Container (25) 20 (i) Cement Manufacturing (6) 20 (j) Cereal Products (14) 16 (k) Chemical Manufacturing (7) 12 (l) Clay Products (8) 15 (m) Coal Crushing & Handling (21) 20 (n) Coal Fired Power Gener. (28) 16 (o) Concrete Products (6) 18 (p) Concrete Ready Mix (6) 18 (q) Contractor Equipment (9) 10 (r) Creamery & Dairy (10) 12 (s) Egg Packing (16) 20 (t) Electric Power Equipment (11) 16 (u) Electrical Equipment Mfg. (12) 10 (v) Electronic Component Mfg. (12) 10 (w) Feed Milling (14) 16 (x) Fertilizer Distribution (30) 10 (y) Fertilizer Manufacturing (7) 12 (z) Fish Cannery (13) 12 (aa) Flour, Cereal & Feed (14) 16 (ab) Flour Milling (14) 16 (ac) Foundry (20) 15 (ad) Fruit Cannery (15) 12 (ae) Fruit Packing (16) 12 (af) Furniture Manufacturing (31) 10 (ag) Gasohol Plant (4) 15 (ah) Glass Manufacturing (32) 15 (ai) Grain Handling Facilities (14) 16 (aj) Graphite Products (21) 20 (ak) Gypsum (21) 20 (al) Heap Leach Mechanical (21) 20 (am) Heap Leach Pads (21) 5 (an) Honey Processing (15) 12 (ao) Hydroelectric Generation (11) 20 (ap) Industrial Shop Equipment (9) 10 (aq) Laundry & Drycleaning (17) 10 (ar) Leather Fabrication (29) 20 (as) Lime/Calcium Beneficiation (21) 20 Description Trend Table Life (at) Logging Equipment (18) 10 (au) Meat Packing (19) 12 (av) Metal Fabrication (20) 20 (aw) Metal Machining & Milling (20) 15 (ax) Metal Working (20) 20 (ay) Mining & Milling (21) 15 (az) Natural Gas Processing (23) 16 (ba) Noncommercial electrical generation machinery and equipment that qualifies under 15-6-226 , MCA (11) 16 (bb) Nonferrous Smelting (21) 15 (bc) Oil Refining (23) 16 (bd) Open Pit Mining/Quarrying (21) 15 (be) Ore Milling/Concentrating (21) 15 (bf) Oxygen Generation (7) 20 (bg) Paint Manufacturing (22) 12 (bh) Peat Moss/Compost Plant (30) 20 (bi) Petroleum (23) 16 (bj) Phosphate Beneficiation (21) 20 (bk) Plastic Products Mfg. (32) 20 (bl) Pole Treating Equipment (18) 10 (bm) Polystyrene (32) 20 (bn) Printing (24) 12 (bo) Pulp & Paper Mfg. (25) 13 (bp) Refrigeration (26) 12 (bq) Rifle Manufacturing (20) 15 (br) Rubber & Vulcanizing (27) 15 (bs) Sawmill Equipment (18) 10 (bt) Seed Treating & Cleaning (14) 16 (bu) Silicon Processing (23) 15 (bv) Stationary Asphalt Plant (6) 15 (bw) Steam Power Generation (28) 16 (bx) Stone Products (21) 15 (by) Sugar Refinery (23) 18 (bz) Sulphur Manufacturing (23) 12 (ca) Talc Beneficiation (21) 20 (cb) Textile Fabrication (29) 10 (cc) Underground Mining (21) 10 (cd) Vegetable Oil Extraction (14) 20 (ce) Vermiculite Processing (21) 20 (cf) Warehousing (30) 10 (cg) Wind Generation (11) 20 (ch) Wood Pellet Plant (14) 16 (ci) Wood Products, Reconstituted (31) 10 (cj) Woodworking (31) 20 Note: 1. Lab equipment is included in its related industry's table at ten-year life expectancy. (3) Tables 1 through 32 represent the yearly trend factors for each of the categories. YEAR TABLE 1 TABLE 2 TABLE 3 TABLE 4 TABLE 5 Airplane Mfg. Baking Bottling Brew/Dis. Candy Confect. 2006 1.000 1.000 1.000 1.000 1.000 2005 1.042 1.037 1.042 1.042 1.037 2004 1.129 1.115 1.129 1.126 1.114 2003 1.172 1.157 1.171 1.165 1.154 2002 1.193 1.177 1.192 1.186 1.174 2001 1.197 1.185 1.198 1.193 1.181 2000 1.205 1.198 1.208 1.206 1.195 1999 1.227 1.222 1.232 1.229 1.219 1998 1.229 1.226 1.234 1.235 1.223 1997 1.239 1.239 1.243 1.247 1.236 1996 1.253 1.260 1.262 1.268 1.259 1995 1.271 1.279 1.282 1.292 1.278 1994 1.321 1.331 1.332 1.340 1.331 1993 1.355 1.372 1.368 1.372 1.372 1992 1.377 1.398 1.390 1.393 1.397 1991 1.386 1.417 1.404 1.408 1.416 1990 1.408 1.449 1.431 1.440 1.451 1989 1.439 1.488 1.467 1.481 1.494 1988 1.511 1.570 1.553 1.568 1.580 1987 1.580 1.641 1.627 1.638 1.652 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2006 1.000 1.000 1.000 1.000 1.000 2005 1.041 1.041 1.039 1.039 1.040 2004 1.132 1.130 1.122 1.110 1.119 2003 1.177 1.169 1.162 1.142 1.158 2002 1.201 1.193 1.185 1.160 1.177 2001 1.208 1.199 1.194 1.169 1.185 2000 1.220 1.211 1.206 1.176 1.198 1999 1.240 1.230 1.226 1.197 1.223 1998 1.246 1.237 1.231 1.206 1.228 1997 1.259 1.249 1.244 1.220 1.240 1996 1.274 1.265 1.263 1.244 1.261 1995 1.298 1.290 1.287 1.264 1.283 1994 1.344 1.338 1.332 1.299 1.337 1993 1.374 1.365 1.363 1.332 1.373 1992 1.395 1.383 1.388 1.368 1.396 1991 1.407 1.393 1.402 1.393 1.413 1990 1.434 1.423 1.431 1.427 1.447 1989 1.473 1.460 1.473 1.473 1.489 1988 1.547 1.543 1.550 1.543 1.579 1987 1.602 1.609 1.606 1.594 1.652 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2006 1.000 1.000 1.000 1.000 1.000 2005 1.057 1.049 1.036 1.041 1.035 2004 1.157 1.143 1.117 1.124 1.110 2003 1.210 1.191 1.160 1.165 1.151 2002 1.230 1.212 1.180 1.185 1.170 2001 1.225 1.210 1.188 1.192 1.178 2000 1.234 1.219 1.201 1.205 1.190 1999 1.258 1.241 1.225 1.229 1.215 1998 1.252 1.237 1.228 1.234 1.219 1997 1.255 1.242 1.241 1.246 1.230 1996 1.261 1.254 1.264 1.265 1.255 1995 1.272 1.268 1.283 1.285 1.272 1994 1.339 1.329 1.335 1.336 1.320 1993 1.367 1.361 1.378 1.372 1.366 1992 1.376 1.376 1.405 1.394 1.398 1991 1.371 1.377 1.425 1.407 1.423 1990 1.380 1.393 1.458 1.436 1.456 1989 1.403 1.420 1.500 1.474 1.497 1988 1.488 1.501 1.585 1.555 1.581 1987 1.584 1.588 1.657 1.623 1.652 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/Clean Logging Eq. Packing/Meat MetalWork 2006 1.000 1.000 1.000 1.000 1.000 2005 1.035 1.036 1.037 1.035 1.035 2004 1.104 1.118 1.115 1.109 1.117 2003 1.143 1.158 1.154 1.146 1.153 2002 1.160 1.179 1.173 1.166 1.172 2001 1.170 1.186 1.180 1.175 1.174 2000 1.180 1.196 1.187 1.187 1.182 1999 1.205 1.218 1.208 1.210 1.198 1998 1.210 1.220 1.213 1.216 1.198 1997 1.220 1.230 1.223 1.229 1.209 1996 1.249 1.250 1.242 1.251 1.225 1995 1.264 1.269 1.259 1.273 1.246 1994 1.304 1.315 1.300 1.321 1.295 1993 1.351 1.351 1.336 1.360 1.327 1992 1.392 1.376 1.366 1.386 1.347 1991 1.421 1.390 1.387 1.407 1.358 1990 1.454 1.419 1.416 1.442 1.387 1989 1.497 1.458 1.454 1.486 1.425 1988 1.578 1.536 1.521 1.568 1.495 1987 1.640 1.599 1.576 1.631 1.561 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 MineMill PaintMfg. Petroleum Printing PaperMfg. 2006 1.000 1.000 1.000 1.000 1.000 2005 1.042 1.040 1.049 1.032 1.037 2004 1.129 1.129 1.139 1.100 1.124 2003 1.172 1.171 1.180 1.132 1.168 2002 1.195 1.196 1.203 1.151 1.190 2001 1.209 1.202 1.215 1.152 1.200 2000 1.217 1.213 1.230 1.162 1.207 1999 1.238 1.236 1.248 1.178 1.232 1998 1.244 1.240 1.254 1.179 1.235 1997 1.257 1.252 1.271 1.185 1.245 1996 1.277 1.270 1.292 1.205 1.270 1995 1.298 1.293 1.319 1.222 1.287 1994 1.338 1.343 1.367 1.268 1.331 1993 1.374 1.376 1.395 1.299 1.371 1992 1.404 1.399 1.408 1.319 1.403 1991 1.428 1.411 1.419 1.324 1.422 1990 1.461 1.440 1.456 1.343 1.450 1989 1.506 1.477 1.493 1.364 1.487 1988 1.587 1.560 1.570 1.439 1.569 1987 1.638 1.628 1.635 1.507 1.633 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2006 1.000 1.000 1.000 1.000 1.000 2005 1.039 1.034 1.043 1.031 1.029 2004 1.121 1.109 1.136 1.104 1.102 2003 1.161 1.148 1.178 1.136 1.140 2002 1.184 1.171 1.202 1.152 1.154 2001 1.194 1.175 1.206 1.157 1.158 2000 1.205 1.185 1.216 1.166 1.164 1999 1.229 1.202 1.235 1.184 1.186 1998 1.234 1.207 1.236 1.186 1.187 1997 1.246 1.220 1.245 1.195 1.192 1996 1.266 1.237 1.258 1.216 1.211 1995 1.289 1.261 1.278 1.232 1.222 1994 1.337 1.305 1.329 1.270 1.256 1993 1.373 1.336 1.358 1.303 1.298 1992 1.399 1.362 1.373 1.328 1.328 1991 1.415 1.376 1.379 1.344 1.347 1990 1.447 1.407 1.402 1.374 1.371 1989 1.486 1.446 1.439 1.409 1.403 1988 1.568 1.521 1.525 1.480 1.466 1987 1.632 1.581 1.597 1.542 1.513 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2006 1.000 1.000 2005 1.031 1.045 2004 1.101 1.136 2003 1.135 1.181 2002 1.152 1.205 2001 1.163 1.211 2000 1.164 1.223 1999 1.183 1.246 1998 1.185 1.249 1997 1.190 1.259 1996 1.220 1.275 1995 1.232 1.297 1994 1.267 1.350 1993 1.311 1.381 1992 1.356 1.401 1991 1.382 1.409 1990 1.405 1.433 1989 1.443 1.469 1988 1.523 1.551 1987 1.584 1.621