ARM 42.22.1311. INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS

(1) 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 Guide described in ARM 42.21.155. 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 exists in the Marshall & Swift Guide for an industry, that industry is grouped with other industries using similar equipment. The department will utilize the trend table and life expectancy indicated in the industry table below. (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 (bb) Flour Milling (14) 16 (cc) Foundry (20) 15 (dd) Fruit Cannery (15) 12 (ee) Fruit Packing (16) 12 (ff) Furniture Manufacturing (31) 10 (gg) Gasohol Plant (4) 15 (hh) Glass Manufacturing (32) 15 (ii) Grain Handling Facilities (14) 16 (jj) Graphite Products (21) 20 (kk) Gypsum (21) 20 (ll) Heap Leach Mechanical (21) 20 (mm) Heap Leach Pads (21) 5 (nn) Honey Processing (15) 12 (oo) Hydroelectric Generation (11) 20 (pp) Industrial Shop Equipment (9) 10 (qq) Laundry & Drycleaning (17) 10 (rr) Leather Fabrication (29) 20 (ss) Lime/Calcium Beneficiation (21) 20 (tt) Logging Equipment (18) 10 (uu) Meat Packing (19) 12 (vv) Metal Fabrication (20) 20 (ww) Metal Machining & Milling (20) 15 (xx) Metal Working (20) 20 (yy) Mining & Milling (21) 15 (zz) Natural Gas Processing (23) 16 (aaa) Noncommercial electrical generation machinery and equipment that qualifies under 15-6-226, MCA (11) 16 (bbb) Nonferrous Smelting (21) 15 (ccc) Oil Refining (23) 16 (ddd) Open Pit Mining/Quarrying (21) 15 (eee) Ore Milling/Concentrating (21) 15 (fff) Oxygen Generation (7) 20 (ggg) Paint Manufacturing (22) 12 (hhh) Peat Moss/Compost Plant (30) 20 (iii) Petroleum (23) 16 (jjj) Phosphate Beneficiation (21) 20 (kkk) Plastic Products Mfg. (32) 20 (lll) Pole Treating Equipment (18) 10 (mmm) Polystyrene (32) 20 (nnn) Printing (24) 12 (ooo) Pulp & Paper Mfg. (25) 13 (ppp) Refrigeration (26) 12 (qqq) Renewable Energy Generation (11) 20 (rrr) Rifle Manufacturing (20) 15 (sss) Rubber & Vulcanizing (27) 15 (ttt) Sawmill Equipment (18) 10 (uuu) Seed Treating & Cleaning (14) 16 (vvv) Silicon Processing (23) 15 (www) Stationary Asphalt Plant (6) 15 (xxx) Steam Power Generation (28) 16 (yyy) Stone Products (21) 15 (zzz) Sugar Refinery (23) 18 (aaaa) Sulphur Manufacturing (23) 12 (bbbb) Talc Beneficiation (21) 20 (cccc) Textile Fabrication (29) 10 (dddd) Underground Mining (21) 10 (eeee) Vegetable Oil Extraction (14) 20 (ffff) Vermiculite Processing (21) 20 (gggg) Warehousing (30) 10 (hhhh) Wood Pellet Plant (14) 16 (iiii) Wood Products, Reconstituted (31) 10 (jjjj) Woodworking (31) 20 Note: 1. Lab equipment is included in its related industry's table at ten-year life expectancy. (2) Tables 1 through 32 represent the yearly trend factors for each industry. TABLE 1 TABLE 2 TABLE 3 TABLE 4 TABLE 5 YEAR Airplane Mfg. Baking Bottling Brew/Dist. Candy Confect. 2018 1.000 1.000 1.000 1.000 1.000 2017 1.024 1.025 1.021 1.017 1.024 2016 1.046 1.048 1.039 1.030 1.047 2015 1.030 1.040 1.027 1.024 1.039 2014 1.034 1.051 1.036 1.035 1.051 2013 1.044 1.065 1.049 1.049 1.066 2012 1.045 1.075 1.053 1.058 1.077 2011 1.076 1.105 1.082 1.086 1.107 2010 1.116 1.141 1.118 1.116 1.143 2009 1.097 1.132 1.107 1.109 1.136 2008 1.129 1.160 1.136 1.141 1.163 2007 1.175 1.207 1.186 1.192 1.210 2006 1.240 * * 1.263 1.299 2005 1.305 * * 1.327 1.358 2004 1.412 * * 1.434 1.460 2003 * * * 1.484 1.513 2002 * * * 1.510 1.538 2001 * * * 1.520 1.548 2000 * * * 1.536 1.566 1999 * * * 1.565 1.597 1998 * * * * * TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 YEAR Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2018 1.000 1.000 1.000 1.000 1.000 2017 1.018 1.015 1.020 1.015 1.022 2016 1.035 1.028 1.040 1.031 1.041 2015 1.028 1.018 1.035 1.030 1.033 2014 1.036 1.026 1.045 1.042 1.046 2013 1.049 1.038 1.059 1.057 1.061 2012 1.060 1.040 1.071 1.077 1.071 2011 1.096 1.068 1.106 1.113 1.100 2010 1.127 1.097 1.139 1.145 1.135 2009 1.112 1.082 1.131 1.140 1.131 2008 1.162 1.120 1.183 * 1.156 2007 1.214 1.171 1.233 * 1.205 2006 1.278 * 1.300 * * 2005 1.341 * 1.361 * * 2004 1.457 * 1.470 * * 2003 1.515 * * * * 2002 1.546 * * * * 2001 1.556 * * * * 2000 1.571 * * * * 1999 1.597 * * * * 1998 * * * * * TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 YEAR Elec. Pwr. Equip. Elec. Equip. Mfg. Cannery/Fish Flour, Cert. Feed Cannery/Fruit 2018 1.000 1.000 1.000 1.000 1.000 2017 1.029 1.028 1.025 1.023 1.026 2016 1.053 1.052 1.049 1.042 1.049 2015 1.023 1.028 1.040 1.034 1.042 2014 1.019 1.027 1.052 1.044 1.055 2013 1.020 1.032 1.067 1.058 1.071 2012 1.008 1.025 1.076 1.066 1.085 2011 1.031 1.052 1.107 1.097 1.115 2010 1.088 1.103 1.143 1.133 1.151 2009 1.079 1.088 1.133 1.123 1.146 2008 1.083 * 1.163 1.153 1.169 2007 1.143 * 1.210 1.202 1.213 2006 1.237 * * 1.281 * 2005 1.327 * * 1.346 * 2004 1.452 * * 1.453 * 2003 1.519 * * 1.506 * 2002 * * * * * TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 YEAR Packing/ Fruit Laundry/ Clean Logging Equip. Packing/ Meat Metal Work 2018 1.000 1.000 1.000 1.000 1.000 2017 1.026 1.024 1.021 1.023 1.022 2016 1.050 1.045 1.042 1.045 1.045 2015 1.047 1.035 1.030 1.041 1.031 2014 1.062 1.044 1.038 1.055 1.036 2013 1.080 1.058 1.050 1.071 1.047 2012 1.101 1.066 1.061 1.083 1.047 2011 1.131 1.096 1.093 1.115 1.079 2010 1.165 1.132 1.124 1.148 1.116 2009 1.164 1.122 1.109 1.143 1.094 2008 1.187 * * 1.179 1.135 2007 1.228 * * 1.226 1.179 2006 * * * * 1.245 2005 * * * * 1.299 2004 * * * * 1.402 2003 * * * * 1.447 2002 * * * * 1.471 2001 * * * * 1.473 2000 * * * * 1.483 1999 * * * * 1.504 1998 * * * * * TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 YEAR Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2018 1.000 1.000 1.000 1.000 1.000 2017 1.021 1.021 1.014 1.022 1.024 2016 1.038 1.041 1.024 1.042 1.044 2015 1.036 1.030 1.014 1.030 1.034 2014 1.048 1.039 1.022 1.034 1.044 2013 1.063 1.052 1.033 1.043 1.059 2012 1.084 1.057 1.040 1.047 1.069 2011 1.131 1.089 1.071 1.074 1.101 2010 1.169 1.125 1.098 1.107 1.136 2009 1.168 1.112 1.081 1.097 1.124 2008 1.221 1.151 1.126 1.121 1.160 2007 1.272 1.202 1.181 1.160 1.206 2006 1.328 * 1.256 * 1.268 2005 1.393 * 1.330 * * 2004 1.510 * 1.445 * * 2003 * * 1.496 * * 2002 * * * * * TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 YEAR Refrigeration Rubber Steam Power Textile Warehousing 2018 1.000 1.000 1.000 1.000 1.000 2017 1.024 1.019 1.020 1.018 1.024 2016 1.045 1.039 1.038 1.033 1.048 2015 1.037 1.031 1.023 1.019 1.042 2014 1.047 1.039 1.028 1.025 1.054 2013 1.061 1.050 1.039 1.038 1.068 2012 1.068 1.051 1.039 1.044 1.085 2011 1.100 1.079 1.068 1.070 1.116 2010 1.138 1.110 1.106 1.097 1.149 2009 1.130 1.094 1.096 1.082 1.142 2008 1.169 1.134 1.133 * * 2007 1.219 1.178 1.187 * * 2006 * 1.242 1.267 * * 2005 * 1.293 1.335 * * 2004 * 1.387 1.455 * * 2003 * * 1.508 * * 2002 * * * * * TABLE 31 TABLE 32 YEAR Woodworking Glass Mfg. 2018 1.000 1.000 2017 1.032 1.021 2016 1.064 1.038 2015 1.062 1.027 2014 1.082 1.034 2013 1.101 1.046 2012 1.120 1.052 2011 1.150 1.083 2010 1.185 1.120 2009 1.175 1.108 2008 1.203 1.145 2007 1.242 1.198 2006 1.292 1.269 2005 1.340 1.337 2004 1.432 1.455 2003 1.476 1.513 (*) Equipment remains taxable at the level of the final year of life expectancy until its disposal. (3) Mining machinery and equipment is engaged in the extraction, excavation, burrowing, or otherwise freeing raw material from the earth. Mobile mining equipment moves under its own power or on its own wheels and chassis, including any attachments used with or attached to such equipment, but does not include equipment that requires a foundation for the performance of the function for which it was designed and built. Mobile mining equipment used for extraction is valued by using the procedures established for heavy equipment found in ARM 42.21.154 and 42.21.155. (4) This rule is effective for tax years beginning after December 31, 2018. Industry Trend Table Life Description Expectancy