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. 2013 1.000 1.000 1.000 1.000 1.000 2012 1.000 1.008 1.004 1.008 1.008 2011 1.030 1.036 1.032 1.034 1.037 2010 1.068 1.070 1.065 1.063 1.070 2009 1.051 1.062 1.055 1.057 1.064 2008 1.081 1.088 1.083 1.087 1.089 2007 1.125 1.132 1.130 1.135 1.133 2006 1.187 1.212 1.198 1.203 1.217 2005 1.249 1.268 1.260 1.264 1.272 2004 1.352 1.363 1.366 1.366 1.367 2003 1.404 1.415 1.416 1.413 1.417 2002 1.429 1.439 1.442 1.438 1.441 2001 1.434 1.448 1.449 1.447 1.450 2000 1.444 1.464 1.461 1.463 1.467 1999 1.471 1.494 1.489 1.490 1.496 1998 1.472 1.499 1.492 1.498 1.501 1997 1.484 1.514 1.504 1.513 1.517 1996 1.502 1.540 1.527 1.538 1.545 1995 1.522 1.563 1.550 1.567 1.569 1994 1.583 1.627 1.611 1.626 1.634 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2013 1.000 1.000 1.000 1.000 1.000 2012 1.009 1.001 1.010 1.017 1.008 2011 1.044 1.029 1.043 1.051 1.036 2010 1.073 1.056 1.074 1.081 1.069 2009 1.059 1.042 1.066 1.077 1.065 2008 1.107 1.078 1.115 1.109 1.089 2007 1.156 1.127 1.163 1.144 1.135 2006 1.217 1.193 1.225 1.184 1.215 2005 1.277 1.254 1.284 1.238 1.275 2004 1.388 1.360 1.386 1.322 1.372 2003 1.443 1.408 1.436 1.360 1.420 2002 1.473 1.436 1.464 1.382 1.443 2001 1.482 1.444 1.474 1.393 1.453 2000 1.496 1.458 1.490 1.401 1.469 1999 1.521 1.481 1.515 1.425 1.499 1998 1.528 1.489 1.520 1.437 1.505 1997 1.543 1.504 1.536 1.453 1.520 1996 1.563 1.523 1.560 1.481 1.546 1995 1.592 1.553 1.590 1.506 1.573 1994 1.648 1.610 1.645 1.547 1.639 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2013 1.000 1.000 1.000 1.000 1.000 2012 0.990 0.993 1.007 1.007 1.011 2011 1.012 1.019 1.036 1.036 1.039 2010 1.068 1.069 1.070 1.070 1.072 2009 1.060 1.054 1.061 1.061 1.068 2008 1.064 1.072 1.089 1.089 1.089 2007 1.122 1.124 1.133 1.136 1.130 2006 1.215 1.203 1.213 1.210 1.204 2005 1.303 1.277 1.268 1.272 1.256 2004 1.426 1.391 1.367 1.373 1.347 2003 1.491 1.450 1.419 1.423 1.397 2002 1.516 1.475 1.445 1.447 1.419 2001 1.510 1.473 1.454 1.455 1.430 2000 1.521 1.484 1.470 1.471 1.444 1999 1.551 1.511 1.499 1.500 1.474 1998 1.544 1.506 1.504 1.507 1.479 1997 1.547 1.512 1.519 1.521 1.493 1996 1.555 1.526 1.547 1.544 1.523 1995 1.568 1.544 1.570 1.569 1.543 1994 1.651 1.618 1.634 1.632 1.602 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2013 1.000 1.000 1.000 1.000 1.000 2012 1.017 1.006 1.009 1.010 1.029 2011 1.045 1.035 1.039 1.039 1.065 2010 1.076 1.069 1.069 1.070 1.044 2009 1.075 1.059 1.054 1.065 1.083 2008 1.097 1.095 1.089 1.099 1.125 2007 1.135 1.140 1.128 1.142 1.188 2006 1.188 1.202 1.175 1.217 1.240 2005 1.237 1.256 1.227 1.269 1.338 2004 1.321 1.355 1.319 1.360 1.381 2003 1.366 1.404 1.366 1.406 1.403 2002 1.387 1.430 1.387 1.430 1.406 2001 1.399 1.438 1.396 1.441 1.415 2000 1.410 1.450 1.404 1.457 1.435 1999 1.441 1.477 1.429 1.484 1.435 1998 1.447 1.480 1.435 1.491 1.448 1997 1.459 1.491 1.447 1.508 1.467 1996 1.493 1.515 1.469 1.535 1.493 1995 1.512 1.539 1.490 1.562 1.550 1994 1.559 1.594 1.538 1.621 1.590 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2013 1.000 1.000 1.000 1.000 1.000 2012 1.017 1.004 1.006 1.003 1.008 2011 1.062 1.035 1.036 1.030 1.038 2010 1.096 1.069 1.063 1.061 1.072 2009 1.095 1.056 1.046 1.051 1.060 2008 1.145 1.093 1.089 1.074 1.094 2007 1.194 1.141 1.143 1.112 1.138 2006 1.246 1.208 1.215 1.173 1.196 2005 1.307 1.268 1.287 1.220 1.250 2004 1.417 1.375 1.398 1.301 1.355 2003 1.471 1.427 1.448 1.338 1.407 2002 1.499 1.456 1.476 1.360 1.434 2001 1.517 1.465 1.491 1.362 1.446 2000 1.528 1.478 1.510 1.373 1.455 1999 1.553 1.506 1.532 1.392 1.484 1998 1.560 1.510 1.539 1.394 1.488 1997 1.577 1.525 1.560 1.401 1.501 1996 1.603 1.548 1.586 1.424 1.531 1995 1.628 1.575 1.618 1.445 1.551 1994 1.679 1.636 1.677 1.499 1.604 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2013 1.000 1.000 1.000 1.000 1.000 2012 1.005 1.000 1.000 1.005 1.014 2011 1.036 1.027 1.028 1.030 1.044 2010 1.071 1.057 1.065 1.056 1.074 2009 1.064 1.041 1.055 1.042 1.067 2008 1.100 1.079 1.091 1.073 1.101 2007 1.148 1.121 1.143 1.111 1.140 2006 1.215 1.182 1.220 1.158 1.182 2005 1.273 1.231 1.285 1.202 1.223 2004 1.373 1.320 1.400 1.287 1.309 2003 1.422 1.366 1.452 1.324 1.354 2002 1.451 1.394 1.481 1.343 1.370 2001 1.463 1.398 1.487 1.349 1.375 2000 1.477 1.410 1.499 1.360 1.383 1999 1.506 1.431 1.522 1.380 1.409 1998 1.512 1.437 1.523 1.382 1.410 1997 1.527 1.453 1.534 1.394 1.415 1996 1.552 1.473 1.550 1.418 1.438 1995 1.579 1.501 1.576 1.437 1.451 1994 1.638 1.553 1.638 1.480 1.492 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2013 1.000 1.000 2012 1.015 1.005 2011 1.042 1.035 2010 1.074 1.071 2009 1.066 1.059 2008 1.091 1.094 2007 1.126 1.145 2006 1.172 1.213 2005 1.216 1.279 2004 1.298 1.391 2003 1.338 1.446 2002 1.358 1.475 2001 1.371 1.482 2000 1.372 1.497 1999 1.395 1.525 1998 1.397 1.528 1997 1.403 1.541 1996 1.438 1.561 1995 1.453 1.588 1994 1.494 1.652