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. 2007 1.000 1.000 1.000 1.000 1.000 2006 1.051 1.065 1.054 1.054 1.068 2005 1.105 1.115 1.108 1.107 1.117 2004 1.197 1.199 1.202 1.197 1.200 2003 1.242 1.244 1.246 1.238 1.243 2002 1.265 1.265 1.268 1.260 1.264 2001 1.269 1.273 1.274 1.268 1.272 2000 1.278 1.287 1.286 1.282 1.287 1999 1.301 1.313 1.310 1.306 1.313 1998 1.303 1.318 1.313 1.313 1.317 1997 1.313 1.331 1.323 1.326 1.331 1996 1.329 1.354 1.343 1.347 1.356 1995 1.347 1.374 1.364 1.373 1.377 1994 1.401 1.430 1.417 1.424 1.434 1993 1.437 1.475 1.455 1.458 1.478 1992 1.460 1.502 1.479 1.481 1.505 1991 1.470 1.522 1.494 1.497 1.526 1990 1.493 1.557 1.523 1.530 1.563 1989 1.526 1.599 1.561 1.574 1.609 1988 1.602 1.687 1.652 1.667 1.702 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2007 1.000 1.000 1.000 1.000 1.000 2006 1.047 1.053 1.049 1.032 1.064 2005 1.099 1.106 1.099 1.078 1.117 2004 1.195 1.200 1.186 1.152 1.202 2003 1.242 1.242 1.228 1.185 1.244 2002 1.268 1.267 1.252 1.203 1.264 2001 1.276 1.274 1.262 1.213 1.273 2000 1.288 1.286 1.275 1.220 1.287 1999 1.310 1.307 1.296 1.241 1.313 1998 1.315 1.313 1.301 1.251 1.318 1997 1.329 1.327 1.315 1.265 1.332 1996 1.345 1.344 1.335 1.290 1.355 1995 1.370 1.370 1.361 1.311 1.378 1994 1.418 1.421 1.408 1.347 1.436 1993 1.450 1.450 1.441 1.381 1.475 1992 1.473 1.468 1.467 1.419 1.499 1991 1.485 1.479 1.481 1.445 1.517 1990 1.514 1.511 1.512 1.480 1.554 1989 1.555 1.551 1.557 1.528 1.599 1988 1.633 1.639 1.638 1.601 1.695 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2007 1.000 1.000 1.000 1.000 1.000 2006 1.075 1.064 1.065 1.060 1.060 2005 1.153 1.130 1.114 1.113 1.106 2004 1.262 1.231 1.200 1.202 1.186 2003 1.320 1.283 1.246 1.246 1.230 2002 1.342 1.305 1.269 1.267 1.250 2001 1.337 1.304 1.277 1.274 1.259 2000 1.346 1.313 1.291 1.288 1.271 1999 1.373 1.337 1.316 1.314 1.298 1998 1.367 1.332 1.320 1.319 1.302 1997 1.369 1.338 1.334 1.332 1.314 1996 1.376 1.350 1.358 1.352 1.341 1995 1.388 1.366 1.378 1.373 1.358 1994 1.461 1.431 1.435 1.429 1.410 1993 1.491 1.466 1.481 1.467 1.459 1992 1.501 1.481 1.510 1.490 1.493 1991 1.496 1.483 1.532 1.504 1.520 1990 1.505 1.500 1.568 1.536 1.555 1989 1.531 1.529 1.612 1.575 1.599 1988 1.624 1.617 1.703 1.662 1.689 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/Clean Logging Eq. Packing/Meat MetalWork 2007 1.000 1.000 1.000 1.000 1.000 2006 1.042 1.049 1.038 1.060 1.051 2005 1.085 1.196 1.084 1.106 1.097 2004 1.159 1.182 1.165 1.185 1.184 2003 1.199 1.225 1.206 1.225 1.221 2002 1.217 1.248 1.225 1.246 1.242 2001 1.228 1.254 1.233 1.255 1.244 2000 1.237 1.265 1.240 1.269 1.252 1999 1.264 1.289 1.262 1.293 1.270 1998 1.270 1.291 1.267 1.299 1.269 1997 1.280 1.301 1.278 1.313 1.282 1996 1.310 1.322 1.298 1.337 1.298 1995 1.326 1.343 1.316 1.360 1.321 1994 1.368 1.391 1.358 1.411 1.372 1993 1.417 1.429 1.397 1.453 1.406 1992 1.460 1.456 1.427 1.481 1.427 1991 1.491 1.471 1.450 1.503 1.439 1990 1.525 1.501 1.480 1.541 1.470 1989 1.570 1.543 1.519 1.588 1.510 1988 1.655 1.625 1.589 1.676 1.585 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 MineMill PaintMfg. Petroleum Printing PaperMfg. 2007 1.000 1.000 1.000 1.000 1.000 2006 1.039 1.052 1.058 1.051 1.045 2005 1.090 1.105 1.120 1.092 1.093 2004 1.182 1.198 1.217 1.165 1.184 2003 1.227 1.243 1.260 1.199 1.230 2002 1.250 1.269 1.285 1.218 1.254 2001 1.265 1.276 1.298 1.219 1.264 2000 1.274 1.288 1.314 1.230 1.272 1999 1.296 1.312 1.333 1.247 1.297 1998 1.301 1.316 1.339 1.248 1.301 1997 1.316 1.329 1.358 1.255 1.312 1996 1.337 1.349 1.380 1.275 1.338 1995 1.358 1.373 1.408 1.294 1.356 1994 1.400 1.426 1.460 1.342 1.402 1993 1.439 1.461 1.489 1.375 1.445 1992 1.469 1.485 1.504 1.396 1.478 1991 1.494 1.498 1.515 1.401 1.498 1990 1.529 1.528 1.555 1.421 1.527 1989 1.576 1.568 1.594 1.444 1.567 1988 1.661 1.657 1.676 1.523 1.653 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2007 1.000 1.000 1.000 1.000 1.000 2006 1.053 1.049 1.061 1.039 1.033 2005 1.103 1.092 1.117 1.078 1.069 2004 1.190 1.171 1.218 1.154 1.144 2003 1.233 1.213 1.263 1.188 1.184 2002 1.257 1.237 1.288 1.205 1.198 2001 1.268 1.241 1.293 1.210 1.202 2000 1.280 1.251 1.303 1.220 1.209 1999 1.305 1.270 1.324 1.238 1.232 1998 1.310 1.275 1.325 1.240 1.233 1997 1.323 1.289 1.334 1.250 1.237 1996 1.344 1.307 1.348 1.271 1.258 1995 1.368 1.332 1.370 1.289 1.269 1994 1.420 1.379 1.425 1.328 1.305 1993 1.458 1.411 1.455 1.362 1.348 1992 1.486 1.439 1.472 1.389 1.379 1991 1.503 1.453 1.479 1.406 1.399 1990 1.536 1.486 1.503 1.437 1.424 1989 1.578 1.528 1.543 1.473 1.457 1988 1.665 1.607 1.634 1.547 1.522 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2007 1.000 1.000 2006 1.037 1.054 2005 1.075 1.111 2004 1.149 1.209 2003 1.184 1.256 2002 1.201 1.281 2001 1.212 1.288 2000 1.213 1.300 1999 1.234 1.325 1998 1.236 1.328 1997 1.241 1.339 1996 1.272 1.356 1995 1.285 1.379 1994 1.322 1.436 1993 1.367 1.468 1992 1.414 1.490 1991 1.442 1.498 1990 1.466 1.524 1989 1.505 1.562 1988 1.588 1.649