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. 2011 1.000 1.000 1.000 1.000 1.000 2010 1.029 1.026 1.026 1.022 1.025 2009 1.012 1.018 1.016 1.015 1.019 2008 1.041 1.043 1.042 1.044 1.044 2007 1.084 1.085 1.088 1.091 1.086 2006 1.144 1.162 1.153 1.156 1.166 2005 1.203 1.215 1.213 1.215 1.219 2004 1.303 1.307 1.315 1.313 1.310 2003 1.352 1.356 1.363 1.358 1.358 2002 1.377 1.379 1.388 1.382 1.381 2001 1.382 1.388 1.394 1.391 1.389 2000 1.392 1.404 1.407 1.406 1.406 1999 1.417 1.432 1.434 1.432 1.433 1998 1.419 1.437 1.437 1.440 1.438 1997 1.430 1.451 1.447 1.454 1.454 1996 1.447 1.476 1.470 1.478 1.480 1995 1.467 1.498 1.492 1.506 1.503 1994 1.525 1.560 1.551 1.562 1.565 1993 1.565 1.608 1.592 1.599 1.613 1992 1.589 1.638 1.618 1.624 1.643 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2011 1.000 1.000 1.000 1.000 1.000 2010 1.021 1.021 1.023 1.022 1.025 2009 1.008 1.006 1.015 1.018 1.021 2008 1.054 1.042 1.062 1.049 1.044 2007 1.101 1.089 1.107 1.082 1.088 2006 1.158 1.153 1.167 1.120 1.164 2005 1.215 1.211 1.222 1.171 1.222 2004 1.321 1.314 1.320 1.251 1.315 2003 1.374 1.360 1.367 1.287 1.361 2002 1.402 1.387 1.394 1.307 1.383 2001 1.411 1.395 1.404 1.317 1.393 2000 1.424 1.408 1.419 1.325 1.408 1999 1.448 1.431 1.443 1.348 1.437 1998 1.454 1.438 1.448 1.359 1.443 1997 1.470 1.453 1.463 1.374 1.457 1996 1.488 1.472 1.486 1.401 1.482 1995 1.515 1.500 1.514 1.424 1.508 1994 1.569 1.556 1.566 1.463 1.571 1993 1.604 1.588 1.603 1.500 1.614 1992 1.629 1.608 1.632 1.541 1.640 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2011 1.000 1.000 1.000 1.000 1.000 2010 1.046 1.039 1.026 1.026 1.026 2009 1.037 1.025 1.016 1.017 1.021 2008 1.041 1.042 1.043 1.044 1.042 2007 1.099 1.093 1.085 1.089 1.081 2006 1.189 1.169 1.163 1.160 1.151 2005 1.276 1.241 1.215 1.219 1.202 2004 1.396 1.353 1.310 1.316 1.288 2003 1.460 1.410 1.360 1.364 1.336 2002 1.484 1.434 1.384 1.387 1.358 2001 1.478 1.433 1.394 1.395 1.367 2000 1.489 1.443 1.408 1.410 1.381 1999 1.519 1.469 1.436 1.438 1.410 1998 1.511 1.464 1.441 1.444 1.415 1997 1.514 1.471 1.456 1.458 1.428 1996 1.522 1.484 1.482 1.480 1.457 1995 1.535 1.501 1.504 1.504 1.476 1994 1.616 1.573 1.566 1.564 1.532 1993 1.649 1.611 1.616 1.606 1.585 1992 1.660 1.628 1.648 1.632 1.622 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2011 1.000 1.000 1.000 1.000 1.000 2010 1.024 1.025 1.022 1.023 1.026 2009 1.023 1.016 1.008 1.018 1.006 2008 1.043 1.050 1.042 1.051 1.044 2007 1.079 1.093 1.079 1.092 1.084 2006 1.130 1.153 1.124 1.163 1.144 2005 1.177 1.204 1.174 1.214 1.195 2004 1.256 1.299 1.262 1.300 1.290 2003 1.300 1.346 1.306 1.344 1.330 2002 1.319 1.371 1.327 1.367 1.352 2001 1.331 1.379 1.335 1.378 1.355 2000 1.342 1.390 1.343 1.392 1.364 1999 1.370 1.416 1.367 1.419 1.383 1998 1.377 1.419 1.372 1.426 1.383 1997 1.388 1.430 1.384 1.442 1.396 1996 1.420 1.453 1.405 1.467 1.414 1995 1.438 1.475 1.425 1.493 1.438 1994 1.483 1.529 1.471 1.549 1.494 1993 1.537 1.570 1.512 1.595 1.532 1992 1.583 1.600 1.546 1.626 1.554 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2011 1.000 1.000 1.000 1.000 1.000 2010 1.025 .996 1.019 1.023 1.025 2009 1.024 .985 1.003 1.013 1.014 2008 1.071 1.019 1.044 1.036 1.047 2007 1.116 1.064 1.096 1.072 1.089 2006 1.165 1.126 1.166 1.131 1.144 2005 1.222 1.182 1.234 1.176 1.196 2004 1.325 1.282 1.341 1.254 1.296 2003 1.375 1.330 1.388 1.291 1.346 2002 1.402 1.358 1.416 1.312 1.372 2001 1.418 1.366 1.430 1.313 1.383 2000 1.428 1.378 1.448 1.324 1.392 1999 1.452 1.404 1.469 1.343 1.420 1998 1.459 1.408 1.476 1.344 1.423 1997 1.475 1.422 1.496 1.351 1.436 1996 1.499 1.443 1.521 1.373 1.464 1995 1.523 1.469 1.552 1.393 1.484 1994 1.570 1.525 1.609 1.445 1.534 1993 1.613 1.563 1.641 1.481 1.581 1992 1.647 1.589 1.657 1.503 1.617 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2011 1.000 1.000 1.000 1.000 1.000 2010 1.027 1.022 1.028 1.018 1.023 2009 1.020 1.007 1.018 1.005 1.017 2008 1.055 1.044 1.053 1.035 1.049 2007 1.100 1.085 1.103 1.071 1.086 2006 1.164 1.143 1.177 1.117 1.126 2005 1.221 1.190 1.240 1.159 1.165 2004 1.316 1.277 1.352 1.241 1.246 2003 1.364 1.322 1.402 1.277 1.290 2002 1.391 1.349 1.430 1.296 1.305 2001 1.403 1.353 1.435 1.302 1.310 2000 1.416 1.364 1.446 1.312 1.317 1999 1.443 1.384 1.469 1.331 1.342 1998 1.449 1.390 1.470 1.333 1.343 1997 1.464 1.405 1.481 1.344 1.348 1996 1.487 1.425 1.496 1.367 1.370 1995 1.514 1.452 1.521 1.386 1.382 1994 1.571 1.503 1.581 1.428 1.422 1993 1.613 1.538 1.615 1.465 1.469 1992 1.644 1.568 1.633 1.494 1.503 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2011 1.000 1.000 2010 1.024 1.027 2009 1.016 1.016 2008 1.040 1.049 2007 1.074 1.098 2006 1.117 1.163 2005 1.159 1.226 2004 1.238 1.334 2003 1.276 1.387 2002 1.295 1.414 2001 1.307 1.421 2000 1.308 1.435 1999 1.330 1.462 1998 1.332 1.466 1997 1.338 1.478 1996 1.371 1.497 1995 1.385 1.522 1994 1.425 1.585 1993 1.473 1.621 1992 1.524 1.644