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. 2015 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. 2014 1.000 1.000 1.000 1.000 1.000 2013 1.007 1.011 1.009 1.010 1.011 2012 1.008 1.020 1.013 1.019 1.021 2011 1.037 1.048 1.041 1.046 1.049 2010 1.076 1.082 1.075 1.074 1.083 2009 1.058 1.074 1.065 1.068 1.077 2008 1.089 1.101 1.093 1.098 1.102 2007 1.133 1.145 1.141 1.147 1.147 2006 1.196 1.226 1.209 1.216 1.232 2005 1.258 1.282 1.271 1.278 1.288 2004 1.362 1.379 1.378 1.381 1.384 2003 1.414 1.431 1.429 1.428 1.434 2002 1.440 1.456 1.455 1.454 1.458 2001 1.445 1.465 1.462 1.463 1.468 2000 1.455 1.481 1.475 1.479 1.485 1999 1.481 1.511 1.503 1.507 1.514 1998 1.483 1.516 1.506 1.515 1.519 1997 1.495 1.532 1.518 1.530 1.536 1996 1.513 1.558 1.541 1.554 1.564 1995 1.533 1.581 1.564 1.584 1.588 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2014 1.000 1.000 1.000 1.000 1.000 2013 1.010 1.009 1.011 1.011 1.010 2012 1.020 1.010 1.023 1.030 1.020 2011 1.055 1.038 1.056 1.065 1.048 2010 1.085 1.066 1.087 1.095 1.082 2009 1.071 1.051 1.079 1.091 1.077 2008 1.119 1.088 1.129 1.123 1.101 2007 1.169 1.137 1.177 1.159 1.148 2006 1.230 1.204 1.241 1.200 1.228 2005 1.291 1.265 1.300 1.254 1.289 2004 1.403 1.372 1.403 1.339 1.387 2003 1.459 1.420 1.453 1.378 1.436 2002 1.489 1.449 1.482 1.400 1.459 2001 1.498 1.457 1.492 1.411 1.469 2000 1.513 1.471 1.508 1.419 1.485 1999 1.538 1.495 1.534 1.444 1.516 1998 1.545 1.502 1.539 1.455 1.522 1997 1.561 1.517 1.555 1.472 1.537 1996 1.580 1.537 1.579 1.501 1.564 1995 1.609 1.567 1.609 1.525 1.591 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2014 1.000 1.000 1.000 1.000 1.000 2013 0.999 1.003 1.011 1.010 1.012 2012 0.987 0.996 1.020 1.018 1.024 2011 1.010 1.022 1.049 1.047 1.053 2010 1.065 1.071 1.084 1.082 1.087 2009 1.057 1.057 1.074 1.073 1.082 2008 1.061 1.074 1.102 1.101 1.104 2007 1.119 1.126 1.147 1.148 1.145 2006 1.212 1.205 1.228 1.223 1.220 2005 1.300 1.280 1.284 1.285 1.273 2004 1.422 1.394 1.384 1.387 1.365 2003 1.487 1.454 1.437 1.438 1.416 2002 1.512 1.478 1.462 1.462 1.439 2001 1.506 1.477 1.472 1.470 1.449 2000 1.517 1.487 1.488 1.486 1.464 1999 1.547 1.515 1.518 1.516 1.494 1998 1.540 1.509 1.522 1.522 1.499 1997 1.543 1.516 1.538 1.537 1.513 1996 1.551 1.530 1.566 1.561 1.544 1995 1.564 1.547 1.589 1.585 1.564 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2014 1.000 1.000 1.000 1.000 1.000 2013 1.014 1.010 1.010 1.012 1.008 2012 1.033 1.018 1.020 1.024 1.008 2011 1.062 1.047 1.051 1.054 1.039 2010 1.094 1.081 1.081 1.085 1.074 2009 1.093 1.071 1.066 1.080 1.054 2008 1.114 1.107 1.101 1.114 1.093 2007 1.153 1.153 1.140 1.158 1.135 2006 1.207 1.216 1.188 1.234 1.198 2005 1.257 1.270 1.240 1.287 1.251 2004 1.342 1.370 1.333 1.379 1.350 2003 1.388 1.420 1.381 1.426 1.393 2002 1.409 1.446 1.402 1.450 1.416 2001 1.422 1.454 1.411 1.461 1.419 2000 1.433 1.466 1.419 1.477 1.428 1999 1.464 1.494 1.445 1.505 1.448 1998 1.470 1.496 1.450 1.512 1.448 1997 1.482 1.508 1.462 1.529 1.462 1996 1.517 1.532 1.485 1.556 1.480 1995 1.536 1.556 1.506 1.583 1.506 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2014 1.000 1.000 1.000 1.000 1.000 2013 1.013 1.009 1.008 1.006 1.011 2012 1.032 1.014 1.015 1.010 1.020 2011 1.078 1.045 1.045 1.036 1.051 2010 1.113 1.079 1.072 1.068 1.085 2009 1.112 1.067 1.055 1.058 1.073 2008 1.163 1.104 1.098 1.081 1.107 2007 1.212 1.153 1.152 1.119 1.152 2006 1.265 1.220 1.226 1.181 1.210 2005 1.327 1.281 1.298 1.228 1.265 2004 1.439 1.389 1.410 1.309 1.371 2003 1.493 1.442 1.460 1.347 1.424 2002 1.522 1.471 1.489 1.369 1.451 2001 1.540 1.480 1.504 1.371 1.464 2000 1.551 1.493 1.523 1.382 1.473 1999 1.577 1.522 1.544 1.402 1.502 1998 1.584 1.526 1.552 1.403 1.506 1997 1.601 1.541 1.573 1.411 1.519 1996 1.627 1.564 1.599 1.433 1.549 1995 1.653 1.591 1.632 1.455 1.570 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2014 1.000 1.000 1.000 1.000 1.000 2013 1.010 1.008 1.007 1.010 1.011 2012 1.017 1.009 1.007 1.015 1.027 2011 1.048 1.036 1.036 1.041 1.057 2010 1.084 1.066 1.073 1.067 1.087 2009 1.076 1.051 1.063 1.052 1.081 2008 1.113 1.089 1.099 1.085 1.115 2007 1.161 1.132 1.152 1.122 1.154 2006 1.229 1.192 1.229 1.170 1.196 2005 1.288 1.242 1.294 1.214 1.238 2004 1.389 1.332 1.411 1.300 1.325 2003 1.439 1.379 1.463 1.338 1.371 2002 1.468 1.407 1.493 1.357 1.387 2001 1.480 1.411 1.498 1.363 1.392 2000 1.494 1.423 1.510 1.374 1.400 1999 1.523 1.444 1.533 1.395 1.426 1998 1.529 1.450 1.535 1.397 1.428 1997 1.545 1.466 1.546 1.408 1.433 1996 1.570 1.486 1.562 1.432 1.456 1995 1.598 1.514 1.587 1.452 1.469 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2014 1.000 1.000 2013 1.013 1.008 2012 1.031 1.014 2011 1.058 1.044 2010 1.090 1.080 2009 1.082 1.068 2008 1.107 1.104 2007 1.143 1.154 2006 1.189 1.223 2005 1.234 1.289 2004 1.318 1.403 2003 1.359 1.458 2002 1.379 1.487 2001 1.391 1.495 2000 1.393 1.509 1999 1.416 1.538 1998 1.418 1.541 1997 1.424 1.554 1996 1.460 1.574 1995 1.475 1.601