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 the Marshall & Swift Valuation Service Guide. 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 & Swift Valuation Service Guide 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. 2013 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. 2012 1.000 1.000 1.000 1.000 1.000 2011 1.029 1.027 1.027 1.025 1.027 2010 1.068 1.060 1.060 1.053 1.060 2009 1.050 1.052 1.050 1.047 1.054 2008 1.080 1.078 1.077 1.077 1.079 2007 1.124 1.121 1.125 1.125 1.123 2006 1.187 1.201 1.192 1.192 1.205 2005 1.248 1.256 1.254 1.253 1.260 2004 1.352 1.351 1.359 1.354 1.355 2003 1.403 1.402 1.409 1.400 1.403 2002 1.429 1.426 1.434 1.425 1.427 2001 1.434 1.435 1.441 1.434 1.436 2000 1.444 1.451 1.454 1.450 1.453 1999 1.470 1.480 1.482 1.477 1.482 1998 1.472 1.485 1.485 1.485 1.487 1997 1.483 1.500 1.496 1.499 1.503 1996 1.501 1.526 1.519 1.524 1.530 1995 1.522 1.549 1.542 1.552 1.554 1994 1.582 1.612 1.603 1.611 1.618 1993 1.623 1.662 1.646 1.649 1.668 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2012 1.000 1.000 1.000 1.000 1.000 2011 1.032 1.026 1.030 1.030 1.026 2010 1.061 1.054 1.061 1.060 1.059 2009 1.047 1.039 1.053 1.056 1.055 2008 1.095 1.076 1.102 1.087 1.078 2007 1.143 1.124 1.149 1.122 1.124 2006 1.203 1.191 1.211 1.161 1.203 2005 1.263 1.251 1.268 1.214 1.263 2004 1.373 1.357 1.369 1.296 1.359 2003 1.427 1.404 1.418 1.334 1.406 2002 1.456 1.433 1.446 1.355 1.429 2001 1.465 1.441 1.456 1.365 1.439 2000 1.480 1.454 1.472 1.373 1.455 1999 1.504 1.478 1.497 1.397 1.484 1998 1.511 1.485 1.502 1.409 1.490 1997 1.527 1.501 1.518 1.425 1.505 1996 1.546 1.520 1.541 1.453 1.531 1995 1.574 1.549 1.571 1.476 1.558 1994 1.630 1.607 1.625 1.517 1.623 1993 1.666 1.639 1.663 1.555 1.667 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2012 1.000 1.000 1.000 1.000 1.000 2011 1.025 1.027 1.028 1.028 1.026 2010 1.081 1.077 1.061 1.061 1.059 2009 1.073 1.063 1.052 1.052 1.055 2008 1.077 1.080 1.080 1.080 1.076 2007 1.136 1.133 1.123 1.126 1.116 2006 1.230 1.212 1.203 1.200 1.189 2005 1.320 1.287 1.258 1.261 1.241 2004 1.444 1.402 1.356 1.361 1.331 2003 1.510 1.462 1.407 1.411 1.380 2002 1.535 1.487 1.432 1.435 1.402 2001 1.529 1.485 1.442 1.443 1.412 2000 1.540 1.496 1.457 1.458 1.427 1999 1.571 1.523 1.487 1.488 1.456 1998 1.563 1.518 1.491 1.494 1.461 1997 1.566 1.525 1.506 1.508 1.475 1996 1.575 1.539 1.534 1.531 1.505 1995 1.588 1.556 1.557 1.555 1.524 1994 1.671 1.631 1.620 1.618 1.582 1993 1.706 1.670 1.673 1.662 1.637 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/Clean Logging Eq. Packing/Meat Metal Work 2012 1.000 1.000 1.000 1.000 1.000 2011 1.026 1.028 1.029 1.028 1.030 2010 1.056 1.061 1.058 1.058 1.066 2009 1.056 1.051 1.044 1.053 1.045 2008 1.076 1.087 1.078 1.087 1.084 2007 1.114 1.132 1.116 1.129 1.126 2006 1.166 1.193 1.163 1.203 1.189 2005 1.214 1.247 1.215 1.255 1.241 2004 1.296 1.345 1.306 1.345 1.339 2003 1.341 1.394 1.352 1.390 1.382 2002 1.361 1.419 1.373 1.414 1.405 2001 1.373 1.427 1.382 1.425 1.407 2000 1.384 1.439 1.390 1.440 1.417 1999 1.414 1.466 1.415 1.467 1.436 1998 1.420 1.469 1.420 1.475 1.436 1997 1.432 1.480 1.432 1.491 1.450 1996 1.465 1.504 1.455 1.518 1.468 1995 1.483 1.527 1.475 1.544 1.494 1994 1.530 1.583 1.522 1.602 1.552 1993 1.586 1.625 1.565 1.650 1.591 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2012 1.000 1.000 1.000 1.000 1.000 2011 1.041 1.029 1.028 1.026 1.028 2010 1.075 1.063 1.054 1.058 1.061 2009 1.074 1.051 1.037 1.047 1.050 2008 1.123 1.087 1.080 1.070 1.084 2007 1.170 1.135 1.134 1.108 1.127 2006 1.222 1.201 1.206 1.169 1.184 2005 1.281 1.261 1.277 1.216 1.238 2004 1.389 1.368 1.387 1.296 1.342 2003 1.442 1.420 1.436 1.334 1.394 2002 1.470 1.449 1.465 1.356 1.420 2001 1.487 1.457 1.480 1.357 1.432 2000 1.498 1.471 1.498 1.369 1.441 1999 1.523 1.498 1.519 1.388 1.470 1998 1.530 1.503 1.527 1.389 1.474 1997 1.546 1.517 1.548 1.397 1.486 1996 1.571 1.540 1.573 1.419 1.516 1995 1.597 1.567 1.605 1.440 1.537 1994 1.646 1.628 1.664 1.494 1.589 1993 1.691 1.668 1.698 1.530 1.637 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2012 1.000 1.000 1.000 1.000 1.000 2011 1.029 1.026 1.028 1.025 1.027 2010 1.064 1.056 1.065 1.050 1.057 2009 1.057 1.041 1.055 1.036 1.050 2008 1.093 1.078 1.091 1.068 1.083 2007 1.140 1.121 1.143 1.105 1.122 2006 1.207 1.181 1.220 1.152 1.163 2005 1.265 1.230 1.285 1.196 1.203 2004 1.364 1.319 1.400 1.280 1.288 2003 1.413 1.365 1.452 1.317 1.333 2002 1.442 1.393 1.481 1.336 1.348 2001 1.454 1.397 1.486 1.342 1.353 2000 1.467 1.409 1.499 1.353 1.361 1999 1.496 1.430 1.522 1.373 1.386 1998 1.502 1.436 1.523 1.375 1.388 1997 1.517 1.452 1.534 1.386 1.393 1996 1.542 1.472 1.550 1.410 1.415 1995 1.569 1.500 1.576 1.429 1.428 1994 1.628 1.552 1.638 1.473 1.468 1993 1.671 1.589 1.673 1.511 1.517 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2012 1.000 1.000 2011 1.025 1.029 2010 1.056 1.064 2009 1.048 1.053 2008 1.073 1.087 2007 1.108 1.138 2006 1.152 1.205 2005 1.195 1.270 2004 1.277 1.382 2003 1.316 1.437 2002 1.336 1.465 2001 1.348 1.473 2000 1.349 1.487 1999 1.372 1.515 1998 1.374 1.519 1997 1.380 1.531 1996 1.414 1.551 1995 1.429 1.578 1994 1.470 1.642 1993 1.520 1.679