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. 2008 1.000 1.000 1.000 1.000 1.000 2007 1.029 1.031 1.032 1.033 1.031 2006 1.087 1.104 1.095 1.095 1.107 2005 1.143 1.155 1.151 1.151 1.158 2004 1.238 1.242 1.248 1.244 1.245 2003 1.285 1.289 1.294 1.286 1.290 2002 1.308 1.311 1.317 1.309 1.311 2001 1.313 1.319 1.323 1.318 1.319 2000 1.322 1.334 1.335 1.332 1.335 1999 1.346 1.360 1.360 1.357 1.361 1998 1.348 1.365 1.363 1.364 1.366 1997 1.358 1.379 1.373 1.378 1.381 1996 1.374 1.403 1.394 1.400 1.406 1995 1.393 1.423 1.416 1.426 1.428 1994 1.449 1.482 1.472 1.480 1.487 1993 1.486 1.528 1.511 1.515 1.532 1992 1.510 1.556 1.536 1.539 1.561 1991 1.520 1.577 1.551 1.555 1.582 1990 1.544 1.613 1.581 1.590 1.621 1989 1.578 1.657 1.620 1.635 1.669 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2008 1.000 1.000 1.000 1.000 1.000 2007 1.032 1.033 1.032 1.024 1.032 2006 1.086 1.094 1.087 1.060 1.105 2005 1.140 1.149 1.139 1.108 1.160 2004 1.239 1.247 1.229 1.183 1.248 2003 1.288 1.291 1.273 1.218 1.291 2002 1.314 1.317 1.298 1.236 1.313 2001 1.323 1.324 1.308 1.246 1.321 2000 1.335 1.336 1.322 1.254 1.336 1999 1.358 1.358 1.344 1.275 1.363 1998 1.364 1.365 1.349 1.286 1.369 1997 1.378 1.379 1.363 1.300 1.383 1996 1.395 1.396 1.384 1.326 1.406 1995 1.421 1.424 1.410 1.348 1.431 1994 1.471 1.476 1.459 1.385 1.491 1993 1.504 1.507 1.493 1.419 1.531 1992 1.527 1.526 1.520 1.458 1.556 1991 1.540 1.537 1.536 1.485 1.575 1990 1.570 1.571 1.567 1.521 1.613 1989 1.612 1.611 1.614 1.570 1.660 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2008 1.000 1.000 1.000 1.000 1.000 2007 1.043 1.037 1.031 1.032 1.029 2006 1.129 1.109 1.104 1.099 1.096 2005 1.211 1.178 1.154 1.155 1.144 2004 1.325 1.283 1.244 1.247 1.226 2003 1.386 1.338 1.291 1.293 1.272 2002 1.409 1.361 1.314 1.314 1.292 2001 1.403 1.359 1.323 1.322 1.301 2000 1.413 1.369 1.337 1.336 1.315 1999 1.441 1.394 1.364 1.363 1.342 1998 1.435 1.389 1.368 1.368 1.347 1997 1.437 1.395 1.382 1.382 1.359 1996 1.445 1.408 1.408 1.403 1.387 1995 1.457 1.424 1.428 1.425 1.405 1994 1.534 1.492 1.487 1.482 1.458 1993 1.566 1.528 1.535 1.522 1.509 1992 1.576 1.545 1.565 1.546 1.544 1991 1.570 1.546 1.587 1.561 1.572 1990 1.580 1.564 1.624 1.593 1.608 1989 1.607 1.595 1.670 1.634 1.654 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2008 1.000 1.000 1.000 1.000 1.000 2007 1.026 1.030 1.025 1.030 1.028 2006 1.074 1.086 1.068 1.097 1.085 2005 1.118 1.135 1.116 1.145 1.132 2004 1.194 1.224 1.199 1.227 1.222 2003 1.235 1.268 1.242 1.268 1.261 2002 1.253 1.291 1.261 1.290 1.282 2001 1.265 1.299 1.269 1.300 1.284 2000 1.275 1.309 1.276 1.313 1.293 1999 1.302 1.334 1.299 1.338 1.311 1998 1.308 1.336 1.305 1.345 1.310 1997 1.318 1.347 1.315 1.360 1.323 1996 1.350 1.369 1.336 1.384 1.340 1995 1.366 1.390 1.355 1.408 1.363 1994 1.409 1.440 1.398 1.461 1.416 1993 1.460 1.479 1.438 1.505 1.452 1992 1.504 1.507 1.469 1.533 1.473 1991 1.536 1.522 1.493 1.556 1.486 1990 1.571 1.554 1.523 1.595 1.518 1989 1.618 1.597 1.564 1.644 1.559 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2008 1.000 1.000 1.000 1.000 1.000 2007 1.030 1.032 1.036 1.025 1.029 2006 1.076 1.092 1.102 1.082 1.081 2005 1.128 1.146 1.167 1.125 1.130 2004 1.223 1.243 1.268 1.200 1.225 2003 1.269 1.290 1.313 1.235 1.272 2002 1.294 1.317 1.338 1.255 1.296 2001 1.309 1.325 1.352 1.256 1.307 2000 1.319 1.337 1.369 1.267 1.315 1999 1.341 1.362 1.389 1.284 1.342 1998 1.347 1.366 1.395 1.286 1.345 1997 1.361 1.379 1.414 1.293 1.357 1996 1.383 1.399 1.438 1.313 1.384 1995 1.406 1.424 1.467 1.333 1.403 1994 1.449 1.480 1.521 1.382 1.450 1993 1.489 1.516 1.552 1.416 1.494 1992 1.521 1.541 1.567 1.438 1.528 1991 1.546 1.554 1.579 1.443 1.549 1990 1.582 1.586 1.620 1.464 1.580 1989 1.631 1.627 1.661 1.488 1.620 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2008 1.000 1.000 1.000 1.000 1.000 2007 1.032 1.029 1.036 1.025 1.026 2006 1.092 1.085 1.106 1.069 1.064 2005 1.145 1.129 1.164 1.109 1.101 2004 1.234 1.211 1.269 1.187 1.178 2003 1.279 1.254 1.316 1.222 1.219 2002 1.305 1.280 1.343 1.240 1.233 2001 1.315 1.283 1.347 1.245 1.238 2000 1.328 1.294 1.358 1.255 1.245 1999 1.354 1.314 1.379 1.274 1.268 1998 1.359 1.319 1.381 1.276 1.270 1997 1.373 1.333 1.391 1.286 1.274 1996 1.395 1.352 1.405 1.308 1.295 1995 1.420 1.377 1.428 1.326 1.306 1994 1.473 1.426 1.485 1.366 1.343 1993 1.512 1.460 1.516 1.401 1.388 1992 1.541 1.488 1.534 1.429 1.420 1991 1.559 1.503 1.541 1.446 1.440 1990 1.594 1.537 1.566 1.478 1.466 1989 1.637 1.580 1.608 1.516 1.500 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2008 1.000 1.000 2007 1.023 1.033 2006 1.064 1.095 2005 1.104 1.154 2004 1.179 1.256 2003 1.215 1.305 2002 1.234 1.331 2001 1.245 1.338 2000 1.246 1.351 1999 1.267 1.376 1998 1.269 1.380 1997 1.274 1.391 1996 1.306 1.409 1995 1.319 1.433 1994 1.357 1.491 1993 1.403 1.525 1992 1.452 1.548 1991 1.480 1.557 1990 1.505 1.583 1989 1.545 1.623