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. 2009 1.000 1.000 1.000 1.000 1.000 2008 1.036 1.030 1.032 1.033 1.029 2007 1.079 1.072 1.077 1.079 1.071 2006 1.139 1.148 1.142 1.143 1.150 2005 1.198 1.201 1.201 1.202 1.202 2004 1.297 1.291 1.302 1.299 1.292 2003 1.346 1.340 1.350 1.343 1.339 2002 1.371 1.363 1.374 1.367 1.361 2001 1.376 1.372 1.381 1.376 1.370 2000 1.385 1.387 1.393 1.391 1.386 1999 1.411 1.415 1.419 1.417 1.413 1998 1.412 1.419 1.422 1.425 1.418 1997 1.423 1.434 1.433 1.439 1.433 1996 1.440 1.459 1.455 1.462 1.459 1995 1.460 1.480 1.477 1.490 1.482 1994 1.518 1.541 1.536 1.546 1.543 1993 1.558 1.588 1.576 1.582 1.591 1992 1.582 1.618 1.602 1.607 1.620 1991 1.593 1.640 1.618 1.624 1.642 1990 1.618 1.677 1.650 1.661 1.682 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2009 1.000 1.000 1.000 1.000 1.000 2008 1.052 1.041 1.050 1.033 1.027 2007 1.098 1.088 1.095 1.065 1.071 2006 1.156 1.153 1.154 1.103 1.146 2005 1.213 1.211 1.209 1.153 1.203 2004 1.318 1.314 1.305 1.231 1.294 2003 1.371 1.359 1.352 1.267 1.339 2002 1.399 1.387 1.379 1.287 1.361 2001 1.408 1.394 1.389 1.297 1.371 2000 1.421 1.408 1.404 1.305 1.386 1999 1.445 1.431 1.427 1.327 1.414 1998 1.451 1.438 1.432 1.338 1.420 1997 1.466 1.453 1.447 1.353 1.434 1996 1.485 1.471 1.470 1.380 1.459 1995 1.512 1.500 1.498 1.402 1.484 1994 1.565 1.555 1.549 1.441 1.546 1993 1.600 1.587 1.586 1.477 1.588 1992 1.625 1.607 1.614 1.517 1.614 1991 1.639 1.619 1.631 1.546 1.634 1990 1.671 1.654 1.665 1.583 1.673 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2009 1.000 1.000 1.000 1.000 1.000 2008 1.014 1.026 1.032 1.032 1.025 2007 1.069 1.075 1.074 1.076 1.063 2006 1.157 1.151 1.150 1.147 1.132 2005 1.242 1.222 1.202 1.205 1.182 2004 1.359 1.331 1.296 1.301 1.267 2003 1.421 1.388 1.345 1.348 1.314 2002 1.444 1.411 1.369 1.371 1.335 2001 1.439 1.410 1.378 1.379 1.345 2000 1.449 1.420 1.393 1.394 1.359 1999 1.478 1.446 1.421 1.421 1.387 1998 1.471 1.441 1.425 1.427 1.392 1997 1.474 1.447 1.440 1.441 1.404 1996 1.482 1.461 1.466 1.463 1.433 1995 1.494 1.477 1.488 1.486 1.451 1994 1.573 1.548 1.549 1.546 1.507 1993 1.605 1.585 1.599 1.588 1.559 1992 1.616 1.602 1.630 1.613 1.596 1991 1.610 1.604 1.654 1.628 1.624 1990 1.621 1.622 1.692 1.662 1.662 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2009 1.000 1.000 1.000 1.000 1.000 2008 1.024 1.039 1.039 1.036 1.045 2007 1.059 1.082 1.076 1.077 1.085 2006 1.109 1.141 1.121 1.147 1.145 2005 1.155 1.192 1.171 1.197 1.195 2004 1.233 1.286 1.258 1.283 1.290 2003 1.275 1.333 1.303 1.326 1.331 2002 1.294 1.357 1.323 1.349 1.353 2001 1.306 1.365 1.332 1.359 1.356 2000 1.317 1.376 1.339 1.373 1.365 1999 1.345 1.402 1.364 1.399 1.384 1998 1.351 1.404 1.369 1.406 1.383 1997 1.362 1.416 1.380 1.422 1.397 1996 1.394 1.438 1.402 1.448 1.415 1995 1.411 1.461 1.421 1.473 1.439 1994 1.455 1.513 1.467 1.528 1.495 1993 1.508 1.554 1.508 1.573 1.533 1992 1.553 1.583 1.542 1.603 1.555 1991 1.587 1.600 1.566 1.627 1.569 1990 1.623 1.633 1.598 1.668 1.602 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2009 1.000 1.000 1.000 1.000 1.000 2008 1.049 1.041 1.047 1.027 1.038 2007 1.093 1.087 1.098 1.063 1.080 2006 1.141 1.150 1.168 1.122 1.135 2005 1.197 1.207 1.237 1.166 1.186 2004 1.298 1.309 1.344 1.244 1.285 2003 1.347 1.359 1.392 1.280 1.335 2002 1.373 1.387 1.419 1.301 1.361 2001 1.389 1.395 1.433 1.302 1.372 2000 1.399 1.408 1.451 1.313 1.380 1999 1.422 1.434 1.472 1.332 1.408 1998 1.429 1.438 1.479 1.333 1.412 1997 1.444 1.452 1.499 1.340 1.424 1996 1.468 1.474 1.524 1.362 1.452 1995 1.491 1.500 1.555 1.382 1.472 1994 1.537 1.558 1.612 1.433 1.522 1993 1.579 1.596 1.645 1.468 1.568 1992 1.613 1.623 1.661 1.491 1.604 1991 1.641 1.637 1.674 1.496 1.626 1990 1.678 1.670 1.717 1.518 1.658 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2009 1.000 1.000 1.000 1.000 1.000 2008 1.039 1.042 1.040 1.036 1.037 2007 1.084 1.083 1.090 1.072 1.073 2006 1.148 1.141 1.164 1.118 1.113 2005 1.203 1.188 1.226 1.160 1.152 2004 1.297 1.274 1.336 1.242 1.232 2003 1.344 1.319 1.385 1.278 1.276 2002 1.371 1.346 1.413 1.297 1.290 2001 1.382 1.350 1.418 1.302 1.295 2000 1.395 1.361 1.429 1.313 1.303 1999 1.423 1.382 1.452 1.332 1.327 1998 1.428 1.387 1.453 1.334 1.328 1997 1.443 1.402 1.464 1.345 1.333 1996 1.466 1.422 1.479 1.368 1.355 1995 1.492 1.449 1.503 1.387 1.367 1994 1.548 1.500 1.563 1.429 1.405 1993 1.589 1.535 1.596 1.466 1.452 1992 1.620 1.565 1.614 1.495 1.486 1991 1.638 1.581 1.622 1.513 1.507 1990 1.675 1.617 1.649 1.546 1.533 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2009 1.000 1.000 2008 1.029 1.039 2007 1.062 1.087 2006 1.105 1.152 2005 1.147 1.215 2004 1.225 1.321 2003 1.262 1.374 2002 1.281 1.401 2001 1.293 1.408 2000 1.294 1.422 1999 1.316 1.448 1998 1.318 1.452 1997 1.324 1.464 1996 1.356 1.483 1995 1.370 1.508 1994 1.410 1.570 1993 1.458 1.605 1992 1.508 1.629 1991 1.537 1.638 1990 1.563 1.666