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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

History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12.

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