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. 2010 1.000 1.000 1.000 1.000 1.000 2009 .980 0.988 0.987 0.990 0.990 2008 1.008 1.013 1.012 1.019 1.014 2007 1.049 1.054 1.057 1.064 1.055 2006 1.107 1.128 1.120 1.127 1.133 2005 1.165 1.180 1.178 1.185 1.184 2004 1.261 1.269 1.277 1.281 1.273 2003 1.309 1.317 1.324 1.325 1.319 2002 1.333 1.339 1.348 1.348 1.341 2001 1.338 1.348 1.354 1.357 1.349 2000 1.347 1.363 1.366 1.372 1.365 1999 1.372 1.390 1.393 1.397 1.392 1998 1.373 1.395 1.395 1.405 1.397 1997 1.384 1.409 1.406 1.419 1.412 1996 1.401 1.434 1.427 1.442 1.438 1995 1.420 1.455 1.449 1.469 1.460 1994 1.477 1.515 1.506 1.524 1.521 1993 1.515 1.561 1.547 1.560 1.567 1992 1.539 1.591 1.572 1.585 1.596 1991 1.549 1.612 1.588 1.602 1.618 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2010 1.000 1.000 1.000 1.000 1.000 2009 .984 .983 .989 .994 .992 2008 1.029 1.017 1.035 1.023 1.014 2007 1.074 1.064 1.079 1.056 1.057 2006 1.131 1.126 1.137 1.093 1.132 2005 1.186 1.183 1.191 1.142 1.188 2004 1.289 1.284 1.286 1.220 1.278 2003 1.341 1.328 1.332 1.255 1.322 2002 1.368 1.355 1.358 1.275 1.344 2001 1.377 1.363 1.368 1.285 1.353 2000 1.390 1.376 1.383 1.293 1.368 1999 1.413 1.398 1.406 1.315 1.396 1998 1.419 1.405 1.411 1.326 1.402 1997 1.434 1.419 1.426 1.341 1.416 1996 1.452 1.437 1.448 1.367 1.440 1995 1.479 1.466 1.475 1.390 1.465 1994 1.531 1.520 1.526 1.428 1.526 1993 1.565 1.551 1.562 1.463 1.568 1992 1.590 1.571 1.590 1.503 1.594 1991 1.603 1.582 1.606 1.531 1.613 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2010 1.000 1.000 1.000 1.000 1.000 2009 .988 .982 .987 .988 .992 2008 .991 .998 1.013 1.014 1.011 2007 1.046 1.047 1.054 1.058 1.050 2006 1.132 1.120 1.129 1.127 1.118 2005 1.215 1.189 1.180 1.184 1.167 2004 1.329 1.296 1.272 1.278 1.251 2003 1.390 1.351 1.321 1.325 1.297 2002 1.413 1.374 1.344 1.347 1.318 2001 1.408 1.372 1.353 1.355 1.328 2000 1.418 1.382 1.368 1.369 1.341 1999 1.446 1.407 1.395 1.397 1.369 1998 1.439 1.402 1.399 1.402 1.374 1997 1.442 1.409 1.414 1.416 1.386 1996 1.449 1.422 1.439 1.438 1.415 1995 1.461 1.438 1.461 1.460 1.433 1994 1.539 1.507 1.521 1.519 1.488 1993 1.570 1.543 1.570 1.560 1.539 1992 1.581 1.560 1.600 1.585 1.575 1991 1.575 1.561 1.624 1.599 1.604 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2010 1.000 1.000 1.000 1.000 1.000 2009 .995 .987 .984 .991 .977 2008 1.015 1.020 1.016 1.023 1.014 2007 1.050 1.063 1.052 1.063 1.053 2006 1.099 1.120 1.096 1.133 1.112 2005 1.145 1.171 1.145 1.182 1.161 2004 1.222 1.263 1.230 1.266 1.253 2003 1.264 1.308 1.274 1.309 1.292 2002 1.283 1.333 1.294 1.331 1.314 2001 1.295 1.340 1.302 1.342 1.316 2000 1.305 1.351 1.310 1.356 1.325 1999 1.333 1.377 1.333 1.382 1.343 1998 1.339 1.379 1.338 1.388 1.343 1997 1.350 1.390 1.349 1.404 1.356 1996 1.382 1.412 1.371 1.429 1.373 1995 1.399 1.434 1.390 1.454 1.397 1994 1.442 1.486 1.434 1.509 1.451 1993 1.495 1.526 1.475 1.553 1.488 1992 1.540 1.555 1.507 1.583 1.510 1991 1.573 1.571 1.531 1.606 1.523 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2010 1.000 1.000 1.000 1.000 1.000 2009 .996 .985 .981 .987 .985 2008 1.041 1.019 1.022 1.009 1.017 2007 1.085 1.064 1.072 1.044 1.058 2006 1.133 1.126 1.141 1.102 1.111 2005 1.188 1.182 1.208 1.146 1.161 2004 1.288 1.282 1.312 1.222 1.259 2003 1.337 1.330 1.359 1.258 1.308 2002 1.363 1.358 1.386 1.278 1.333 2001 1.379 1.366 1.400 1.279 1.344 2000 1.389 1.378 1.417 1.290 1.352 1999 1.412 1.404 1.437 1.308 1.379 1998 1.419 1.408 1.445 1.309 1.383 1997 1.434 1.422 1.464 1.317 1.395 1996 1.457 1.443 1.488 1.338 1.423 1995 1.480 1.469 1.519 1.358 1.442 1994 1.526 1.525 1.574 1.408 1.491 1993 1.568 1.563 1.606 1.443 1.536 1992 1.602 1.589 1.622 1.465 1.571 1991 1.629 1.603 1.635 1.470 1.592 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2010 1.000 1.000 1.000 1.000 1.000 2009 .989 .982 .986 .983 .991 2008 1.023 1.018 1.020 1.014 1.022 2007 1.067 1.058 1.069 1.049 1.058 2006 1.129 1.115 1.141 1.094 1.097 2005 1.184 1.161 1.202 1.135 1.135 2004 1.277 1.245 1.310 1.215 1.214 2003 1.323 1.289 1.358 1.250 1.257 2002 1.349 1.315 1.385 1.269 1.272 2001 1.360 1.319 1.390 1.274 1.276 2000 1.373 1.330 1.402 1.284 1.284 1999 1.400 1.350 1.423 1.303 1.307 1998 1.406 1.355 1.425 1.305 1.309 1997 1.420 1.370 1.435 1.316 1.313 1996 1.443 1.389 1.450 1.339 1.335 1995 1.468 1.415 1.474 1.357 1.347 1994 1.523 1.465 1.532 1.398 1.385 1993 1.564 1.500 1.565 1.434 1.431 1992 1.594 1.529 1.583 1.462 1.464 1991 1.613 1.545 1.590 1.480 1.485 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2010 1.000 1.000 2009 .988 .986 2008 1.011 1.018 2007 1.044 1.065 2006 1.086 1.128 2005 1.127 1.190 2004 1.203 1.294 2003 1.240 1.346 2002 1.259 1.372 2001 1.270 1.379 2000 1.271 1.392 1999 1.293 1.419 1998 1.295 1.422 1997 1.301 1.434 1996 1.333 1.453 1995 1.346 1.477 1994 1.385 1.537 1993 1.432 1.572 1992 1.481 1.595 1991 1.511 1.604