(1) Property used in the manufacturing process and not treated as land or industrial improvements to land, which includes such items as manufacturing machinery and equipment whether permanently or temporarily in place, shall be placed in class eight.

(2) All property that has been certified by the Department of Environmental Quality to control air or water pollution shall be placed in class five.

(3) All property that has been included in a new industry classification shall be placed in class five.

(4) See ARM 42.19.1235 for tax incentives for new or expanding industries.

(5) See 15-6-218 , MCA, for exempt intangible personal property deduction for industrial property.