BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA
In the matter of the proposed amendment of ARM 42.21.113, 42.21.123, 42.21.131, 42.21.137, 42.21.138, 42.21.139, 42.21.140, 42.21.151, 42.21.153, 42.21.155, 42.22.1311, and repeal of ARM 42.21.112 relating to personal, industrial, and centrally assessed property taxes
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NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT AND REPEAL
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TO: All Concerned Persons
1. On October 11, 2007, at 9:00 a.m., a public hearing will be held in the Director's Office (Fourth Floor) Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the amendment and repeal of the above-stated rules.
Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., October 5, 2007, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov.
3. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:
42.21.113 LEASED AND RENTAL EQUIPMENT (1) Leased or rental equipment that is leased or rented on an hourly, daily, or weekly basis, but is not exempt under 15-6-201(1)(cc), MCA, will be valued in the following manner:
(a) For equipment that has an acquired cost of $0 to $500, the department shall use a four-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 1.
YEAR NEW/ACQUIRED TRENDED % GOOD
2006 70%
2005 43%
2004 19%
2003 and older 8%
YEAR NEW/ACQUIRED TRENDED % GOOD
2007 70%
2006 43%
2005 18%
2004 and older 9%
(b) For equipment that has an acquired cost of $501 to $1,500, the department shall use a five-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 2.
YEAR NEW/ACQUIRED TRENDED % GOOD
2006 85%
2005 69%
2004 53%
2003 35%
2002 and older 20%
YEAR NEW/ACQUIRED TRENDED % GOOD
2007 85%
2006 69%
2005 52%
2004 34%
2003 and older 20%
(c) For equipment that has an acquired cost of $1,501 to $5,000, the department shall use a ten-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 8.
YEAR NEW/ACQUIRED TRENDED % GOOD
2006 92%
2005 87%
2004 81%
2003 72%
2002 63%
2001 54%
2000 43%
1999 34%
1998 27%
1997 and older 23%
YEAR NEW/ACQUIRED TRENDED % GOOD
2007 92%
2006 86%
2005 81%
2004 74%
2003 64%
2002 55%
2001 44%
2000 34%
1999 28%
1998 and older 23%
(d) For equipment that has an acquired cost of $5,001 to $15,000, the department shall use the trended depreciation schedule for heavy equipment. The schedule will be the same as ARM 42.21.131.
YEAR NEW/ACQUIRED TRENDED % GOOD
2007 80%
2006 65%
2005 58%
2004 54%
2003 49%
2002 44%
2001 40%
2000 36%
1999 32%
1998 31%
1997 29%
1996 28%
1995 27%
1994 26%
1993 26%
1992 25%
1991 24%
1990 24%
1989 23%
1988 and older 23%
YEAR NEW/ACQUIRED TRENDED % GOOD
2008 80%
2007 65%
2006 58%
2005 55%
2004 50%
2003 45%
2002 42%
2001 38%
2000 35%
1999 32%
1998 30%
1997 30%
1996 29%
1995 29%
1994 27%
1993 25%
1992 24%
1991 23%
1990 23%
1989 and older 22%
(e) For rental video tapes the following schedule will be used:
YEAR NEW/ACQUIRED TRENDED % GOOD
2006 25%
2005 15%
2004 and older 10%
YEAR NEW/ACQUIRED TRENDED % GOOD
2007 25%
2006 15%
2005 and older 10%
(2) through (4) remain the same.
(5) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, 15-23-108, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.21.113 to clarify through the trend tables how the department arrives at market value as required by 15-8-111, MCA. Annually, the department updates these schedules to inform taxpayers of the current percentages used by the department when valuing and taxing their property. To determine the market value of personal property, the department has historically used and adopted the concept of trending and depreciation. The method by which trended depreciation schedules are derived is described in the existing rule, and that method is not being changed. The First Judicial District Court indicated in 1986 that the department must publish these trend tables annually and these amendments are in compliance with that order.
42.21.123 FARM MACHINERY AND EQUIPMENT (1) through (4) remain the same.
(5) The trended depreciation schedule referred to in (2) through (4) is listed below and shall be used for tax year 2007 2008. The schedule is derived by using the guidebook listed in (1) as the data base. The values derived through use of the trended depreciation schedule will approximate average wholesale value.
TRENDED % GOOD
YEAR NEW/ACQUIRED AVERAGE WHOLESALE
2007 80%
2006 70%
2005 65%
2004 65%
2003 62%
2002 55%
2001 51%
2000 46%
1999 42%
1998 40%
1997 38%
1996 35%
1995 35%
1994 30%
1993 28%
1992 26%
1991 26%
1990 and older 24%
YEAR NEW/ACQUIRED
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TRENDED % GOOD
AVERAGE WHOLESALE
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2008
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80%
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2007
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75%
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2006
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70%
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2005
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70%
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2004
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67%
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2003
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59%
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2002
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52%
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2001
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48%
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2000
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44%
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1999
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39%
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1998
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38%
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1997
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36%
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1996
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33%
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1995
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33%
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1994
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28%
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1993
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26%
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1992 and older
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25%
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(6) remains the same.
(7) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.131 HEAVY EQUIPMENT (1) through (4) remain the same.
(5) The trended depreciation schedule referred to in (2), (3), and (4) is listed below and shall be used for tax year 2007 2008. The values derived through the use of these percentages approximate the "quick sale" values as calculated in the guidebooks listed in (1).
HEAVY EQUIPMENT TRENDED DEPRECIATION SCHEDULE
TRENDED % GOOD
YEAR NEW/ACQUIRED WHOLESALE
2007 80%
2006 65%
2005 58%
2004 54%
2003 49%
2002 44%
2001 40%
2000 36%
1999 32%
1998 31%
1997 29%
1996 28%
1995 27%
1994 26%
1993 26%
1992 25%
1991 24%
1990 24%
1989 23%
1988 and older 23%
YEAR NEW/ACQUIRED
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TRENDED % GOOD
WHOLESALE
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2008
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80%
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2007
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65%
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2006
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58%
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2005
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55%
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2004
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50%
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2003
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45%
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2002
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42%
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2001
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38%
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2000
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35%
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1999
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32%
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1998
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30%
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1997
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30%
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1996
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29%
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1995
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29%
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1994
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27%
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1993
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25%
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1992
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24%
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1991
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23%
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1990
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23%
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1989 and older
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22%
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(6) This rule is effective for tax years beginning after December 31, 2006 2007, and applies to all heavy equipment.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.137 SEISMOGRAPH UNITS AND ALLIED EQUIPMENT
(1) through (3) remain the same.
(4) The trended depreciation schedules referred to in (1) through (3) are listed below and shall be used for tax year 2007 2008.
SEISMOGRAPH UNIT
YEAR/NEW TREND TRENDED WHOLESALE WHOLESALE
ACQUIRED % GOOD FACTOR % GOOD FACTOR % GOOD
2007 100% 1.000 100% 80% 80%
2006 85% 1.000 85% 80% 68%
2005 69% 1.041 72% 80% 57%
2004 52% 1.130 59% 80% 47%
2003 34% 1.169 40% 80% 32%
2002 20% 1.193 24% 80% 19%
2001 5% 1.199 6% 80% 5%
and older
2008 100% 1.000 100% 80% 80%
2007 85% 1.000 85% 80% 68%
2006 69% 1.053 73% 80% 58%
2005 52% 1.106 58% 80% 46%
2004 34% 1.200 41% 80% 33%
2003 20% 1.242 25% 80% 20%
2002 5% 1.267 6% 80% 5%
and older
SEISMOGRAPH ALLIED EQUIPMENT
YEAR/NEW TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2007 100% 1.000 100%
2006 85% 1.000 85%
2005 69% 1.041 72%
2004 52% 1.130 59%
2003 34% 1.169 40%
2002 20% 1.193 24%
2001 5% 1.199 6%
and older
2008 100% 1.000 100%
2007 85% 1.000 85%
2006 69% 1.053 73%
2005 52% 1.106 58%
2004 34% 1.200 41%
2003 20% 1.242 25%
2002 5% 1.267 6%
and older
(5) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.138 OIL AND GAS FIELD MACHINERY AND EQUIPMENT
(1) and (2) remain the same.
(3) The trended depreciation schedule referred to in (1) and (2) is listed below and shall be used for tax year 2007 2008.
OIL AND GAS FIELD PRODUCTION
EQUIPMENT TRENDED DEPRECIATION SCHEDULE
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2007 100% 1.000 100%
2006 95% 1.000 95%
2005 90% 1.041 94%
2004 85% 1.130 96%
2003 79% 1.169 92%
2002 73% 1.193 87%
2001 68% 1.199 82%
2000 62% 1.211 75%
1999 55% 1.230 68%
1998 49% 1.237 61%
1997 43% 1.249 54%
1996 37% 1.265 47%
1995 31% 1.290 40%
1994 26% 1.338 35%
1993 23% 1.365 31%
1992 20% 1.383 28%
and older
2008 100% 1.000 100%
2007 95% 1.000 95%
2006 90% 1.053 95%
2005 85% 1.106 94%
2004 79% 1.200 95%
2003 73% 1.242 91%
2002 68% 1.267 86%
2001 62% 1.274 79%
2000 55% 1.286 71%
1999 49% 1.307 64%
1998 43% 1.313 56%
1997 37% 1.327 49%
1996 31% 1.344 42%
1995 26% 1.370 36%
1994 23% 1.421 33%
1993 20% 1.450 29%
and older
(4) and (5) remain the same.
(6) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-213, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.139 WORK-OVER AND SERVICE RIGS (1) through (4) remain the same.
(5) The trended depreciation schedule referred to in (2) and (4) is listed below and shall be used for tax year 2007 2008.
SERVICE AND WORKOVER RIG TRENDED DEPRECIATION SCHEDULE
TRENDED
YEAR NEW/ TREND WHOLESALE WHOLESALE
ACQUIRED % GOOD FACTOR FACTOR % GOOD
2007 100% 1.000 80% 80%
2006 92% 1.000 80% 74%
2005 84% 1.041 80% 70%
2004 76% 1.130 80% 69%
2003 67% 1.169 80% 63%
2002 58% 1.193 80% 55%
2001 49% 1.199 80% 47%
2000 39% 1.211 80% 38%
1999 30% 1.230 80% 30%
1998 24% 1.237 80% 24%
1997 20% 1.249 80% 20%
and older
2008 100% 1.000 80% 80%
2007 92% 1.000 80% 74%
2006 84% 1.053 80% 71%
2005 76% 1.106 80% 67%
2004 67% 1.200 80% 64%
2003 58% 1.242 80% 58%
2002 49% 1.267 80% 50%
2001 39% 1.274 80% 40%
2000 30% 1.286 80% 31%
1999 24% 1.307 80% 25%
1998 20% 1.313 80% 21%
and older
(6) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.140 OIL DRILLING RIGS (1) remains the same.
(2) The department shall prepare a ten-year trended depreciation schedule for oil drilling rigs. The trended depreciation schedule shall be derived from depreciation factors published by Marshall and Swift Publication Company. The "% good" for all drill rigs less than one year old shall be 100%. The trended depreciation schedule for tax year 2007 2008 is listed below.
DRILL RIG TRENDED DEPRECIATION SCHEDULE
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2007 100% 1.000 100%
2006 92% 1.000 92%
2005 84% 1.041 87%
2004 76% 1.130 86%
2003 67% 1.169 78%
2002 58% 1.193 69%
2001 49% 1.199 59%
2000 35% 1.211 42%
1999 30% 1.230 37%
1998 24% 1.237 30%
1997 20% 1.249 25%
and older
2008 100% 1.000 100%
2007 92% 1.000 92%
2006 84% 1.053 88%
2005 76% 1.106 84%
2004 67% 1.200 80%
2003 58% 1.242 72%
2002 49% 1.267 62%
2001 35% 1.274 45%
2000 30% 1.286 39%
1999 24% 1.307 31%
1998 20% 1.313 26%
and older
(3) remains the same.
(4) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.151 TELEVISION CABLE SYSTEMS (1) through (3) remain the same.
(4) The trended depreciation schedules referred to in (2) and (3) are listed below and shall be in effect for tax year 2007 2008.
TABLE 1: FIVE-YEAR "DISHES"
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 85% 1.000 85%
2005 69% 1.038 72%
2004 52% 1.116 58%
2003 34% 1.155 39%
2002 20% 1.174 23%
and older
2007 85% 1.000 85%
2006 69% 1.049 72%
2005 52% 1.098 57%
2004 34% 1.181 40%
2003 20% 1.222 24%
and older
TABLE 2: TEN-YEAR "TOWERS"
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 92% 1.000 92%
2005 84% 1.038 87%
2004 76% 1.116 85%
2003 67% 1.155 77%
2002 58% 1.174 68%
2001 49% 1.182 58%
2000 39% 1.191 46%
1999 30% 1.213 36%
1998 24% 1.217 29%
1997 20% 1.227 25%
and older
2007 92% 1.000 92%
2006 84% 1.049 88%
2005 76% 1.098 83%
2004 67% 1.181 79%
2003 58% 1.222 71%
2002 49% 1.242 61%
2001 39% 1.250 49%
2000 30% 1.260 38%
1999 24% 1.283 31%
1998 20% 1.287 26%
and older
(5) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.153 SKI LIFT EQUIPMENT (1) and (2) remain the same.
(3) The depreciation schedules shall be determined by the life expectancy of the equipment and will normally compensate for the loss in value due to ordinary wear and tear, offset by reasonable maintenance, and ordinary functional obsolescence due to the technological changes during the life expectancy period.
DEPRECIATION TABLE FOR SKI LIFT EQUIPMENT
Installed Cost X Trended Percent Good = Average Market Value
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 92% 1.000 92%
2005 84% 1.038 87%
2004 76% 1.116 85%
2003 67% 1.155 77%
2002 58% 1.174 68%
2001 49% 1.182 58%
2000 39% 1.191 46%
1999 30% 1.213 36%
1998 24% 1.217 29%
1997 20% 1.227 25%
and older
2007 92% 1.000 92%
2006 84% 1.049 88%
2005 76% 1.098 83%
2004 67% 1.181 79%
2003 58% 1.222 71%
2002 49% 1.242 61%
2001 39% 1.250 49%
2000 30% 1.260 38%
1999 24% 1.283 31%
1998 20% 1.287 26%
and older
(a) The taxpayer must initially list with the department:
(i) all equipment by year of installation; and
(ii) installed costs of that equipment.
(b) Each year thereafter, the taxpayer must list with the department:
(i) all additions or deletions from the previous year's list, with installed cost.
(4) This methodology is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.21.155 DEPRECIATION SCHEDULES (1) remains the same.
(2) The trended depreciation schedules for tax year 2007 2008 are listed below. The categories are explained in ARM 42.21.156. The trend factors are derived according to ARM 42.21.156 and 42.21.157.
CATEGORY 1
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 70% 1.000 70%
2005 45% 0.955 43%
2004 20% 0.927 19%
2003 10% 0.832 8%
and older
2007 70% 1.000 70%
2006 45% 0.949 43%
2005 20% 0.906 18%
2004 10% 0.879 9%
and older
CATEGORY 2
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 85% 1.000 85%
2005 69% 1.007 69%
2004 52% 1.018 53%
2003 34% 1.027 35%
2002 20% 1.019 20%
and older
2007 85% 1.000 85%
2006 69% 0.997 69%
2005 52% 1.003 52%
2004 34% 1.015 34%
2003 20% 1.023 20%
and older
CATEGORY 3
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 85% 1.000 85%
2005 69% 0.980 68%
2004 52% 0.960 50%
2003 34% 0.940 32%
2002 20% 0.929 19%
and older
2007 85% 1.000 85%
2006 69% 1.002 69%
2005 52% 0.990 51%
2004 34% 0.969 33%
2003 20% 0.950 19%
and older
CATEGORY 4
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 85% 1.000 85%
2005 69% 0.987 68%
2004 52% 0.958 50%
2003 34% 0.944 32%
2002 20% 0.945 19%
and older
2007 85% 1.000 85%
2006 69% 0.988 68%
2005 52% 0.975 51%
2004 34% 0.947 32%
2003 20% 0.933 19%
and older
CATEGORY 5
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 85% 1.000 85%
2005 69% 1.029 71%
2004 52% 1.054 55%
2003 34% 1.056 36%
2002 20% 1.060 21%
and older
2007 85% 1.000 85%
2006 69% 1.018 70%
2005 52% 1.047 54%
2004 34% 1.073 36%
2003 20% 1.075 21%
and older
CATEGORY 6
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 85% 1.000 85%
2005 69% 1.068 74%
2004 52% 1.113 58%
2003 34% 1.112 38%
2002 20% 1.106 22%
and older
2007 85% 1.000 85%
2006 69% 1.033 71%
2005 52% 1.104 57%
2004 34% 1.150 39%
2003 20% 1.149 23%
and older
CATEGORY 7
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 92% 1.000 92%
2005 84% 1.031 87%
2004 76% 1.058 80%
2003 67% 1.062 71%
2002 58% 1.061 62%
2001 49% 1.061 52%
2000 39% 1.072 42%
1999 30% 1.081 32%
1998 24% 1.090 26%
1997 20% 1.106 22%
and older
2007 92% 1.000 92%
2006 84% 1.022 86%
2005 76% 1.053 80%
2004 67% 1.081 72%
2003 58% 1.085 63%
2002 49% 1.084 53%
2001 39% 1.084 42%
2000 30% 1.095 33%
1999 24% 1.104 26%
1998 20% 1.113 22%
and older
CATEGORY 8
YEAR NEW/ TREND TRENDED
ACQUIRED % GOOD FACTOR % GOOD
2006 92% 1.000 92%
2005 84% 1.032 87%
2004 76% 1.072 81%
2003 67% 1.080 72%
2002 58% 1.090 63%
2001 49% 1.098 54%
2000 39% 1.110 43%
1999 30% 1.123 34%
1998 24% 1.128 27%
1997 20% 1.142 23%
and older
2007 92% 1.000 92%
2006 84% 1.028 86%
2005 76% 1.061 81%
2004 67% 1.101 74%
2003 58% 1.110 64%
2002 49% 1.120 55%
2001 39% 1.128 44%
2000 30% 1.140 34%
1999 24% 1.154 28%
1998 20% 1.159 23%
and older
(3) This rule is effective for tax years beginning after December 31, 2006 2007.
AUTH: 15-1-201, MCA
IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
42.22.1311 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS (1) and (2) remain the same.
(3) Tables 1 through 32 represent the yearly trend factors for each of the categories.
YEAR
|
TABLE 1
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TABLE 2
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TABLE 3
|
TABLE 4
|
TABLE 5
|
|
Airplane Mfg.
|
Baking
|
Bottling
|
Brew/Dis.
|
Candy Confect.
|
2006
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2005
|
1.042
|
1.037
|
1.042
|
1.042
|
1.037
|
2004
|
1.129
|
1.115
|
1.129
|
1.126
|
1.114
|
2003
|
1.172
|
1.157
|
1.171
|
1.165
|
1.154
|
2002
|
1.193
|
1.177
|
1.192
|
1.186
|
1.174
|
2001
|
1.197
|
1.185
|
1.198
|
1.193
|
1.181
|
2000
|
1.205
|
1.198
|
1.208
|
1.206
|
1.195
|
1999
|
1.227
|
1.222
|
1.232
|
1.229
|
1.219
|
1998
|
1.229
|
1.226
|
1.234
|
1.235
|
1.223
|
1997
|
1.239
|
1.239
|
1.243
|
1.247
|
1.236
|
1996
|
1.253
|
1.260
|
1.262
|
1.268
|
1.259
|
1995
|
1.271
|
1.279
|
1.282
|
1.292
|
1.278
|
1994
|
1.321
|
1.331
|
1.332
|
1.340
|
1.331
|
1993
|
1.355
|
1.372
|
1.368
|
1.372
|
1.372
|
1992
|
1.377
|
1.398
|
1.390
|
1.393
|
1.397
|
1991
|
1.386
|
1.417
|
1.404
|
1.408
|
1.416
|
1990
|
1.408
|
1.449
|
1.431
|
1.440
|
1.451
|
1989
|
1.439
|
1.488
|
1.467
|
1.481
|
1.494
|
1988
|
1.511
|
1.570
|
1.553
|
1.568
|
1.580
|
1987
|
1.580
|
1.641
|
1.627
|
1.638
|
1.652
|
YEAR
|
TABLE 1
|
TABLE 2
|
TABLE 3
|
TABLE 4
|
TABLE 5
|
|
Airplane Mfg.
|
Baking
|
Bottling
|
Brew/Dis.
|
Candy Confect.
|
2007
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2006
|
1.051
|
1.065
|
1.054
|
1.054
|
1.068
|
2005
|
1.105
|
1.115
|
1.108
|
1.107
|
1.117
|
2004
|
1.197
|
1.199
|
1.202
|
1.197
|
1.200
|
2003
|
1.242
|
1.244
|
1.246
|
1.238
|
1.243
|
2002
|
1.265
|
1.265
|
1.268
|
1.260
|
1.264
|
2001
|
1.269
|
1.273
|
1.274
|
1.268
|
1.272
|
2000
|
1.278
|
1.287
|
1.286
|
1.282
|
1.287
|
1999
|
1.301
|
1.313
|
1.310
|
1.306
|
1.313
|
1998
|
1.303
|
1.318
|
1.313
|
1.313
|
1.317
|
1997
|
1.313
|
1.331
|
1.323
|
1.326
|
1.331
|
1996
|
1.329
|
1.354
|
1.343
|
1.347
|
1.356
|
1995
|
1.347
|
1.374
|
1.364
|
1.373
|
1.377
|
1994
|
1.401
|
1.430
|
1.417
|
1.424
|
1.434
|
1993
|
1.437
|
1.475
|
1.455
|
1.458
|
1.478
|
1992
|
1.460
|
1.502
|
1.479
|
1.481
|
1.505
|
1991
|
1.470
|
1.522
|
1.494
|
1.497
|
1.526
|
1990
|
1.493
|
1.557
|
1.523
|
1.530
|
1.563
|
1989
|
1.526
|
1.599
|
1.561
|
1.574
|
1.609
|
1988
|
1.602
|
1.687
|
1.652
|
1.667
|
1.702
|
YEAR
|
TABLE 6
|
TABLE 7
|
TABLE 8
|
TABLE 9
|
TABLE 10
|
|
Cement Mfg.
|
Chemical Mfg.
|
Clay Mfg.
|
Contractor Eq.
|
Creamery/Dairy
|
2006
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2005
|
1.041
|
1.041
|
1.039
|
1.039
|
1.040
|
2004
|
1.132
|
1.130
|
1.122
|
1.110
|
1.119
|
2003
|
1.177
|
1.169
|
1.162
|
1.142
|
1.158
|
2002
|
1.201
|
1.193
|
1.185
|
1.160
|
1.177
|
2001
|
1.208
|
1.199
|
1.194
|
1.169
|
1.185
|
2000
|
1.220
|
1.211
|
1.206
|
1.176
|
1.198
|
1999
|
1.240
|
1.230
|
1.226
|
1.197
|
1.223
|
1998
|
1.246
|
1.237
|
1.231
|
1.206
|
1.228
|
1997
|
1.259
|
1.249
|
1.244
|
1.220
|
1.240
|
1996
|
1.274
|
1.265
|
1.263
|
1.244
|
1.261
|
1995
|
1.298
|
1.290
|
1.287
|
1.264
|
1.283
|
1994
|
1.344
|
1.338
|
1.332
|
1.299
|
1.337
|
1993
|
1.374
|
1.365
|
1.363
|
1.332
|
1.373
|
1992
|
1.395
|
1.383
|
1.388
|
1.368
|
1.396
|
1991
|
1.407
|
1.393
|
1.402
|
1.393
|
1.413
|
1990
|
1.434
|
1.423
|
1.431
|
1.427
|
1.447
|
1989
|
1.473
|
1.460
|
1.473
|
1.473
|
1.489
|
1988
|
1.547
|
1.543
|
1.550
|
1.543
|
1.579
|
1987
|
1.602
|
1.609
|
1.606
|
1.594
|
1.652
|
YEAR
|
TABLE 6
|
TABLE 7
|
TABLE 8
|
TABLE 9
|
TABLE 10
|
|
Cement Mfg.
|
Chemical Mfg.
|
Clay Mfg.
|
Contractor Eq.
|
Creamery/Dairy
|
2007
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2006
|
1.047
|
1.053
|
1.049
|
1.032
|
1.064
|
2005
|
1.099
|
1.106
|
1.099
|
1.078
|
1.117
|
2004
|
1.195
|
1.200
|
1.186
|
1.152
|
1.202
|
2003
|
1.242
|
1.242
|
1.228
|
1.185
|
1.244
|
2002
|
1.268
|
1.267
|
1.252
|
1.203
|
1.264
|
2001
|
1.276
|
1.274
|
1.262
|
1.213
|
1.273
|
2000
|
1.288
|
1.286
|
1.275
|
1.220
|
1.287
|
1999
|
1.310
|
1.307
|
1.296
|
1.241
|
1.313
|
1998
|
1.315
|
1.313
|
1.301
|
1.251
|
1.318
|
1997
|
1.329
|
1.327
|
1.315
|
1.265
|
1.332
|
1996
|
1.345
|
1.344
|
1.335
|
1.290
|
1.355
|
1995
|
1.370
|
1.370
|
1.361
|
1.311
|
1.378
|
1994
|
1.418
|
1.421
|
1.408
|
1.347
|
1.436
|
1993
|
1.450
|
1.450
|
1.441
|
1.381
|
1.475
|
1992
|
1.473
|
1.468
|
1.467
|
1.419
|
1.499
|
1991
|
1.485
|
1.479
|
1.481
|
1.445
|
1.517
|
1990
|
1.514
|
1.511
|
1.512
|
1.480
|
1.554
|
1989
|
1.555
|
1.551
|
1.557
|
1.528
|
1.599
|
1988
|
1.633
|
1.639
|
1.638
|
1.601
|
1.695
|
1987
|
1.691
|
1.709
|
1.697
|
1.654
|
1.774
|
YEAR
|
TABLE 11
|
TABLE 12
|
TABLE 13
|
TABLE 14
|
TABLE 15
|
|
Elec. Pwr. Eq.
|
Elec. Eq. Mfg.
|
Cannery/Fish
|
Flour, Cer. Feed
|
Cannery/Fruit
|
2006
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2005
|
1.057
|
1.049
|
1.036
|
1.041
|
1.035
|
2004
|
1.157
|
1.143
|
1.117
|
1.124
|
1.110
|
2003
|
1.210
|
1.191
|
1.160
|
1.165
|
1.151
|
2002
|
1.230
|
1.212
|
1.180
|
1.185
|
1.170
|
2001
|
1.225
|
1.210
|
1.188
|
1.192
|
1.178
|
2000
|
1.234
|
1.219
|
1.201
|
1.205
|
1.190
|
1999
|
1.258
|
1.241
|
1.225
|
1.229
|
1.215
|
1998
|
1.252
|
1.237
|
1.228
|
1.234
|
1.219
|
1997
|
1.255
|
1.242
|
1.241
|
1.246
|
1.230
|
1996
|
1.261
|
1.254
|
1.264
|
1.265
|
1.255
|
1995
|
1.272
|
1.268
|
1.283
|
1.285
|
1.272
|
1994
|
1.339
|
1.329
|
1.335
|
1.336
|
1.320
|
1993
|
1.367
|
1.361
|
1.378
|
1.372
|
1.366
|
1992
|
1.376
|
1.376
|
1.405
|
1.394
|
1.398
|
1991
|
1.371
|
1.377
|
1.425
|
1.407
|
1.423
|
1990
|
1.380
|
1.393
|
1.458
|
1.436
|
1.456
|
1989
|
1.403
|
1.420
|
1.500
|
1.474
|
1.497
|
1988
|
1.488
|
1.501
|
1.585
|
1.555
|
1.581
|
1987
|
1.584
|
1.588
|
1.657
|
1.623
|
1.652
|
YEAR
|
TABLE 11
|
TABLE 12
|
TABLE 13
|
TABLE 14
|
TABLE 15
|
|
Elec. Pwr. Eq.
|
Elec. Eq. Mfg.
|
Cannery/Fish
|
Flour, Cer. Feed
|
Cannery/Fruit
|
2007
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2006
|
1.075
|
1.064
|
1.065
|
1.060
|
1.060
|
2005
|
1.153
|
1.130
|
1.114
|
1.113
|
1.106
|
2004
|
1.262
|
1.231
|
1.200
|
1.202
|
1.186
|
2003
|
1.320
|
1.283
|
1.246
|
1.246
|
1.230
|
2002
|
1.342
|
1.305
|
1.269
|
1.267
|
1.250
|
2001
|
1.337
|
1.304
|
1.277
|
1.274
|
1.259
|
2000
|
1.346
|
1.313
|
1.291
|
1.288
|
1.271
|
1999
|
1.373
|
1.337
|
1.316
|
1.314
|
1.298
|
1998
|
1.367
|
1.332
|
1.320
|
1.319
|
1.302
|
1997
|
1.369
|
1.338
|
1.334
|
1.332
|
1.314
|
1996
|
1.376
|
1.350
|
1.358
|
1.352
|
1.341
|
1995
|
1.388
|
1.366
|
1.378
|
1.373
|
1.358
|
1994
|
1.461
|
1.431
|
1.435
|
1.429
|
1.410
|
1993
|
1.491
|
1.466
|
1.481
|
1.467
|
1.459
|
1992
|
1.501
|
1.481
|
1.510
|
1.490
|
1.493
|
1991
|
1.496
|
1.483
|
1.532
|
1.504
|
1.520
|
1990
|
1.505
|
1.500
|
1.568
|
1.536
|
1.555
|
1989
|
1.531
|
1.529
|
1.612
|
1.575
|
1.599
|
1988
|
1.624
|
1.617
|
1.703
|
1.662
|
1.689
|
1987
|
1.729
|
1.710
|
1.781
|
1.735
|
1.765
|
YEAR
|
TABLE 16
|
TABLE 17
|
TABLE 18
|
TABLE 19
|
TABLE 20
|
|
Packing/ Fruit
|
Laundry/
Clean
|
Logging Eq.
|
Packing/
Meat
|
Metal
Work
|
2006
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2005
|
1.035
|
1.036
|
1.037
|
1.035
|
1.035
|
2004
|
1.104
|
1.118
|
1.115
|
1.109
|
1.117
|
2003
|
1.143
|
1.158
|
1.154
|
1.146
|
1.153
|
2002
|
1.160
|
1.179
|
1.173
|
1.166
|
1.172
|
2001
|
1.170
|
1.186
|
1.180
|
1.175
|
1.174
|
2000
|
1.180
|
1.196
|
1.187
|
1.187
|
1.182
|
1999
|
1.205
|
1.218
|
1.208
|
1.210
|
1.198
|
1998
|
1.210
|
1.220
|
1.213
|
1.216
|
1.198
|
1997
|
1.220
|
1.230
|
1.223
|
1.229
|
1.209
|
1996
|
1.249
|
1.250
|
1.242
|
1.251
|
1.225
|
1995
|
1.264
|
1.269
|
1.259
|
1.273
|
1.246
|
1994
|
1.304
|
1.315
|
1.300
|
1.321
|
1.295
|
1993
|
1.351
|
1.351
|
1.336
|
1.360
|
1.327
|
1992
|
1.392
|
1.376
|
1.366
|
1.386
|
1.347
|
1991
|
1.421
|
1.390
|
1.387
|
1.407
|
1.358
|
1990
|
1.454
|
1.419
|
1.416
|
1.442
|
1.387
|
1989
|
1.497
|
1.458
|
1.454
|
1.486
|
1.425
|
1988
|
1.578
|
1.536
|
1.521
|
1.568
|
1.495
|
1987
|
1.640
|
1.599
|
1.576
|
1.631
|
1.561
|
YEAR
|
TABLE 16
|
TABLE 17
|
TABLE 18
|
TABLE 19
|
TABLE 20
|
|
Packing/ Fruit
|
Laundry/
Clean
|
Logging Eq.
|
Packing/
Meat
|
Metal
Work
|
2007
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2006
|
1.042
|
1.049
|
1.038
|
1.060
|
1.051
|
2005
|
1.085
|
1.096
|
1.084
|
1.106
|
1.097
|
2004
|
1.159
|
1.182
|
1.165
|
1.185
|
1.184
|
2003
|
1.199
|
1.225
|
1.206
|
1.225
|
1.221
|
2002
|
1.217
|
1.248
|
1.225
|
1.246
|
1.242
|
2001
|
1.228
|
1.254
|
1.233
|
1.255
|
1.244
|
2000
|
1.237
|
1.265
|
1.240
|
1.269
|
1.252
|
1999
|
1.264
|
1.289
|
1.262
|
1.293
|
1.270
|
1998
|
1.270
|
1.291
|
1.267
|
1.299
|
1.269
|
1997
|
1.280
|
1.301
|
1.278
|
1.313
|
1.282
|
1996
|
1.310
|
1.322
|
1.298
|
1.337
|
1.298
|
1995
|
1.326
|
1.343
|
1.316
|
1.360
|
1.321
|
1994
|
1.368
|
1.391
|
1.358
|
1.411
|
1.372
|
1993
|
1.417
|
1.429
|
1.397
|
1.453
|
1.406
|
1992
|
1.460
|
1.456
|
1.427
|
1.481
|
1.427
|
1991
|
1.491
|
1.471
|
1.450
|
1.503
|
1.439
|
1990
|
1.525
|
1.501
|
1.480
|
1.541
|
1.470
|
1989
|
1.570
|
1.543
|
1.519
|
1.588
|
1.510
|
1988
|
1.655
|
1.625
|
1.589
|
1.676
|
1.585
|
1987
|
1.720
|
1.692
|
1.647
|
1.743
|
1.654
|
YEAR
|
TABLE 21
|
TABLE 22
|
TABLE 23
|
TABLE 24
|
TABLE 25
|
|
Mine
Mill
|
Paint
Mfg.
|
Petroleum
|
Printing
|
Paper
Mfg.
|
2006
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2005
|
1.042
|
1.040
|
1.049
|
1.032
|
1.037
|
2004
|
1.129
|
1.129
|
1.139
|
1.100
|
1.124
|
2003
|
1.172
|
1.171
|
1.180
|
1.132
|
1.168
|
2002
|
1.195
|
1.196
|
1.203
|
1.151
|
1.190
|
2001
|
1.209
|
1.202
|
1.215
|
1.152
|
1.200
|
2000
|
1.217
|
1.213
|
1.230
|
1.162
|
1.207
|
1999
|
1.238
|
1.236
|
1.248
|
1.178
|
1.232
|
1998
|
1.244
|
1.240
|
1.254
|
1.179
|
1.235
|
1997
|
1.257
|
1.252
|
1.271
|
1.185
|
1.245
|
1996
|
1.277
|
1.270
|
1.292
|
1.205
|
1.270
|
1995
|
1.298
|
1.293
|
1.319
|
1.222
|
1.287
|
1994
|
1.338
|
1.343
|
1.367
|
1.268
|
1.331
|
1993
|
1.374
|
1.376
|
1.395
|
1.299
|
1.371
|
1992
|
1.404
|
1.399
|
1.408
|
1.319
|
1.403
|
1991
|
1.428
|
1.411
|
1.419
|
1.324
|
1.422
|
1990
|
1.461
|
1.440
|
1.456
|
1.343
|
1.450
|
1989
|
1.506
|
1.477
|
1.493
|
1.364
|
1.487
|
1988
|
1.587
|
1.560
|
1.570
|
1.439
|
1.569
|
1987
|
1.638
|
1.628
|
1.635
|
1.507
|
1.633
|
YEAR
|
TABLE 21
|
TABLE 22
|
TABLE 23
|
TABLE 24
|
TABLE 25
|
|
Mine
Mill
|
Paint
Mfg.
|
Petroleum
|
Printing
|
Paper
Mfg.
|
2007
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2006
|
1.039
|
1.052
|
1.058
|
1.051
|
1.045
|
2005
|
1.090
|
1.105
|
1.120
|
1.092
|
1.093
|
2004
|
1.182
|
1.198
|
1.217
|
1.165
|
1.184
|
2003
|
1.227
|
1.243
|
1.260
|
1.199
|
1.230
|
2002
|
1.250
|
1.269
|
1.285
|
1.218
|
1.254
|
2001
|
1.265
|
1.276
|
1.298
|
1.219
|
1.264
|
2000
|
1.274
|
1.288
|
1.314
|
1.230
|
1.272
|
1999
|
1.296
|
1.312
|
1.333
|
1.247
|
1.297
|
1998
|
1.301
|
1.316
|
1.339
|
1.248
|
1.301
|
1997
|
1.316
|
1.329
|
1.358
|
1.255
|
1.312
|
1996
|
1.337
|
1.349
|
1.380
|
1.275
|
1.338
|
1995
|
1.358
|
1.373
|
1.408
|
1.294
|
1.356
|
1994
|
1.400
|
1.426
|
1.460
|
1.342
|
1.402
|
1993
|
1.439
|
1.461
|
1.489
|
1.375
|
1.445
|
1992
|
1.469
|
1.485
|
1.504
|
1.396
|
1.478
|
1991
|
1.494
|
1.498
|
1.515
|
1.401
|
1.498
|
1990
|
1.529
|
1.528
|
1.555
|
1.421
|
1.527
|
1989
|
1.576
|
1.568
|
1.594
|
1.444
|
1.567
|
1988
|
1.661
|
1.657
|
1.676
|
1.523
|
1.653
|
1987
|
1.714
|
1.729
|
1.746
|
1.595
|
1.720
|
YEAR
|
TABLE 26
|
TABLE 27
|
TABLE 28
|
TABLE 29
|
TABLE 30
|
|
Refrigeration
|
Rubber
|
Steam Power
|
Textile
|
Warehousing
|
2006
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2005
|
1.039
|
1.034
|
1.043
|
1.031
|
1.029
|
2004
|
1.121
|
1.109
|
1.136
|
1.104
|
1.102
|
2003
|
1.161
|
1.148
|
1.178
|
1.136
|
1.140
|
2002
|
1.184
|
1.171
|
1.202
|
1.152
|
1.154
|
2001
|
1.194
|
1.175
|
1.206
|
1.157
|
1.158
|
2000
|
1.205
|
1.185
|
1.216
|
1.166
|
1.164
|
1999
|
1.229
|
1.202
|
1.235
|
1.184
|
1.186
|
1998
|
1.234
|
1.207
|
1.236
|
1.186
|
1.187
|
1997
|
1.246
|
1.220
|
1.245
|
1.195
|
1.192
|
1996
|
1.266
|
1.237
|
1.258
|
1.216
|
1.211
|
1995
|
1.289
|
1.261
|
1.278
|
1.232
|
1.222
|
1994
|
1.337
|
1.305
|
1.329
|
1.270
|
1.256
|
1993
|
1.373
|
1.336
|
1.358
|
1.303
|
1.298
|
1992
|
1.399
|
1.362
|
1.373
|
1.328
|
1.328
|
1991
|
1.415
|
1.376
|
1.379
|
1.344
|
1.347
|
1990
|
1.447
|
1.407
|
1.402
|
1.374
|
1.371
|
1989
|
1.486
|
1.446
|
1.439
|
1.409
|
1.403
|
1988
|
1.568
|
1.521
|
1.525
|
1.480
|
1.466
|
1987
|
1.632
|
1.581
|
1.597
|
1.542
|
1.513
|
YEAR
|
TABLE 26
|
TABLE 27
|
TABLE 28
|
TABLE 29
|
TABLE 30
|
|
Refrigeration
|
Rubber
|
Steam Power
|
Textile
|
Warehousing
|
2007
|
1.000
|
1.000
|
1.000
|
1.000
|
1.000
|
2006
|
1.053
|
1.049
|
1.061
|
1.039
|
1.033
|
2005
|
1.103
|
1.092
|
1.117
|
1.078
|
1.069
|
2004
|
1.190
|
1.171
|
1.218
|
1.154
|
1.144
|
2003
|
1.233
|
1.213
|
1.263
|
1.188
|
1.184
|
2002
|
1.257
|
1.237
|
1.288
|
1.205
|
1.198
|
2001
|
1.268
|
1.241
|
1.293
|
1.210
|
1.202
|
2000
|
1.280
|
1.251
|
1.303
|
1.220
|
1.209
|
1999
|
1.305
|
1.270
|
1.324
|
1.238
|
1.232
|
1998
|
1.310
|
1.275
|
1.325
|
1.240
|
1.233
|
1997
|
1.323
|
1.289
|
1.334
|
1.250
|
1.237
|
1996
|
1.344
|
1.307
|
1.348
|
1.271
|
1.258
|
1995
|
1.368
|
1.332
|
1.370
|
1.289
|
1.269
|
1994
|
1.420
|
1.379
|
1.425
|
1.328
|
1.305
|
1993
|
1.458
|
1.411
|
1.455
|
1.362
|
1.348
|
1992
|
1.486
|
1.439
|
1.472
|
1.389
|
1.379
|
1991
|
1.503
|
1.453
|
1.479
|
1.406
|
1.399
|
1990
|
1.536
|
1.486
|
1.503
|
1.437
|
1.424
|
1989
|
1.578
|
1.528
|
1.543
|
1.473
|
1.457
|
1988
|
1.665
|
1.607
|
1.634
|
1.547
|
1.522
|
1987
|
1.733
|
1.670
|
1.712
|
1.612
|
1.571
|
YEAR
|
TABLE 31
|
TABLE 32
|
|
Woodworking
|
Glass Mfg.
|
2006
|
1.000
|
1.000
|
2005
|
1.031
|
1.045
|
2004
|
1.101
|
1.136
|
2003
|
1.135
|
1.181
|
2002
|
1.152
|
1.205
|
2001
|
1.163
|
1.211
|
2000
|
1.164
|
1.223
|
1999
|
1.183
|
1.246
|
1998
|
1.185
|
1.249
|
1997
|
1.190
|
1.259
|
1996
|
1.220
|
1.275
|
1995
|
1.232
|
1.297
|
1994
|
1.267
|
1.350
|
1993
|
1.311
|
1.381
|
1992
|
1.356
|
1.401
|
1991
|
1.382
|
1.409
|
1990
|
1.405
|
1.433
|
1989
|
1.443
|
1.469
|
1988
|
1.523
|
1.551
|
1987
|
1.584
|
1.621
|
|
Woodworking
|
Glass Mfg.
|
2007
|
1.000
|
1.000
|
2006
|
1.037
|
1.054
|
2005
|
1.075
|
1.111
|
2004
|
1.149
|
1.209
|
2003
|
1.184
|
1.256
|
2002
|
1.201
|
1.281
|
2001
|
1.212
|
1.288
|
2000
|
1.213
|
1.300
|
1999
|
1.234
|
1.325
|
1998
|
1.236
|
1.328
|
1997
|
1.241
|
1.339
|
1996
|
1.272
|
1.356
|
1995
|
1.285
|
1.379
|
1994
|
1.322
|
1.436
|
1993
|
1.367
|
1.468
|
1992
|
1.414
|
1.490
|
1991
|
1.442
|
1.498
|
1990
|
1.466
|
1.524
|
1989
|
1.505
|
1.562
|
1988
|
1.588
|
1.649
|
1987
|
1.652
|
1.724
|
AUTH: 15-1-201, MCA
IMP: 15-6-138, 15-8-111, MCA
REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.
4. The department proposes to repeal the following rule:
42.21.112 MOBILE HOME - IMPROVEMENT TO REAL PROPERTY which can be found on page 42-2138 of the Administrative Rules of Montana.
AUTH: 15-1-201, MCA
IMP: 15-1-101, MCA
REASONABLE NECESSITY: The department proposes to repeal ARM 42.21.112 because it is a duplicate of ARM 42.20.117.
5. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov and must be received no later than October 19, 2007.
6. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.
7. An electronic copy of this Notice of Public Hearing is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Notice of Public Hearing conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.
8. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Such written request may be mailed or delivered to the person in 5 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
9. The bill sponsor notice requirements of 2-4-302, MCA, do not apply.
/s/ Cleo Anderson /s/ Dan R. Bucks
CLEO ANDERSON DAN R. BUCKS
Rule Reviewer Director of Revenue
Certified to Secretary of State September 10, 2007