Interpretation

1   In this regulation:

"circuit kilometre" means one kilometre of electrical transmission or distribution circuitry including all necessary conductors, insulators and supporting structures required to provide a complete circuit or double circuit;

"distribution line" means the overhead and underground portion of an electrical power corporation's power line system which carries electric power from the distribution sub-station to those customers served at the secondary voltage of up to 347/600 volts or at a primary voltage of up to 19.9/34.5 kV;

"tower" means a tower of an electrical power corporation which is used for the purposes of telecommunications, unless the value of that tower has been included in an electrical power distribution line rate or an electrical power transmission line rate;

"transmission line" means all portions of an electrical power corporation's power line system other than distribution lines.

[am. B.C. Regs. 481/98, s. 1; 366/2000, s. 1.]

Application

2   This regulation must be used for determinations of value for the purposes of assessment for the 2024 and subsequent taxation years.

[en. B.C. Reg. 452/92, s. 1; am. B.C. Regs. 414/93, s. 1; 455/94, s. 1; 334/96, s. 1; 339/97, s. 1; 339/98, s. 1; 424/99, s. 1; 314/2000, s. 1; 280/2001, s. 1; 360/2002, s. 1; 487/2003, s. 1; 375/2005, s. 1; 364/2006, s. 1; 348/2007, s. 1; 370/2010, s. 1; 219/2011, s. 1; 393/2012, Sch. s. 1; 250/2013, s. 1; 230/2014, s. 1; 261/2015, s. 1; 314/2016, s. 1; 244/2017, s. 1; 279/2018, s. 1; 281/2019, s. 1; 298/2020, s. 1; 313/2021, s. 1; 259/2022, s. 1; 249/2023, s. 1.]

Electrical power distribution line classifications

3   (1) In this section a reference to

(a) "Class 1 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality that has a population, as of the 1981 Census of Canada, of 30 000 persons or greater, and has a parcel density of not less than 0.5 per acre,

(b) "Class 2 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality, other than those referred to in Class 1,

(c) "Class 3 electric power distribution lines" means the distribution lines of an electrical power corporation outside a municipality, and

(d) "Class 4 electric power distribution lines" means the additional conductors, insulators and supporting structures which have been installed on the towers or poles of a previously constructed line.

(2) Subject to section 5, the actual value of electrical power distribution lines of an electric power corporation must be determined using the following rates:

(a) Class 1, $49 300 per circuit kilometre;

(b) Class 2, $35 500 per circuit kilometre;

(c) Class 3, $26 200 per circuit kilometre;

(d) Class 4, $8 800 per circuit kilometre.

[am. B.C. Regs. 388/88, s. 3; 284/90, s. 2; 452/92, s. 2; 414/93, s. 2; 455/94, s. 2; 314/2000, s. 2; 364/2006, s. 2; 348/2007, s. 2; 370/2010, s. 2; 219/2011, s. 2; 393/2012, Sch. s. 2; 250/2013, s. 2; 314/2016, s. 2; 244/2017, s. 2; 279/2018, s. 2; 281/2019, s. 2; 298/2020, s. 2; 313/2021, s. 2; 259/2022, s. 2; 249/2023, s. 2.]

Electrical power transmission line classifications

4   (1) In this section a reference to

(a) "Class 1" means an electrical transmission line rated at 69 kilovolts or less,

(b) "Class 2" means an electrical transmission line utilizing wood or concrete poles and rated from 132 to 170 kilovolts,

(c) "Class 3" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal poles,

(d) "Class 4" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal poles,

(e) "Class 5" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal towers,

(f) "Class 6" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal towers,

(g) "Class 7" means an electrical transmission line with a rating of 230 kilovolts and having wood or concrete poles,

(h) "Class 8" means an electrical transmission line with ratings from 287 to 360 kilovolts having a single circuit and wood or concrete poles,

(i) "Class 9" means an electrical transmission line with ratings from 230 to 360 kilovolts having a single circuit and metal towers,

(j) "Class 10" means an electrical transmission line with a rating of 500 kilovolts and having metal towers,

(k) "Class 11" means a submerged submarine electrical transmission line with a rating of 500 kilovolts AC,

(l) "Class 12" means a submerged submarine electrical transmission line with a rating of 230 kilovolts DC, and

(m) "Class 13" means a submerged submarine electrical transmission line with a rating from 132 kilovolts to 138 kilovolts AC.

(2) Subject to section 5, the actual value of electrical power transmission lines of an electric power corporation must be determined using the following rates:

(a) Class 1, $65 600 per circuit kilometre;

(b) Class 2, $83 700 per circuit kilometre;

(c) Class 3, $865 500 per circuit kilometre;

(d) Class 4, $658 200 per circuit kilometre.

(e) Class 5, $834 700 per circuit kilometre;

(f) Class 6, $511 700 per circuit kilometre;

(g) Class 7, $132 400 per circuit kilometre;

(h) Class 8, $146 100 per circuit kilometre.

(i) Class 9, $364 700 per circuit kilometre;

(j) Class 10, $457 900 per circuit kilometre;

(k) Class 11, $7 731 200 per circuit kilometre;

(l) Class 12, $48 100 per circuit kilometre;

(m) Class 13, $132 600 per circuit kilometre.

[am. B.C. Regs. 388/88, s. 4; 284/90, s. 3; 452/92, s. 3; 414/93, s. 3; 455/94, s. 3; 334/96, ss. 2 and 3; 339/97, s. 2; 339/98, s. 2; 424/99, s. 2; 314/2000, s. 3; 280/2001, s. 2; 360/2002, s. 2; 375/2005, s. 2; 364/2006, s. 3; 348/2007, s. 3; 370/2010, s. 3; 219/2011, s. 3; 393/2012, Sch. s. 3; 250/2013, s. 3; 314/2016, s. 3; 244/2017, s. 3; 279/2018, s. 3, 281/2019, s. 3; 298/2020, s. 3; 313/2021, s. 3; 259/2022, s. 3; 249/2023, s. 3.]

Electrical power corporation special cases

5   (1) Where, in respect of an electrical transmission or distribution line referred to in section 21 (1) (a) of the Assessment Act,

(a) a senior executive of the corporation provides the assessment authority with documentation certifying that the cable has been properly abandoned, and

(b) the transmission or distribution line would, if valued under section 19 of the Assessment Act and in that reference to section 21 of the Assessment Act, have no value,

the actual value of the transmission or distribution line must be determined using a rate of one dollar.

(2) Where, in respect of an electrical power transmission or distribution line which remains in place but for any reason has not been utilized for a period of one year or more, the actual value must be determined by applying 10% of the rate prescribed for its class.

[en. B.C. Reg. 452/92, s. 4; am. B.C. Regs. 300/2007, s. 1; 314/2016, s. 4.]

Electrical power lines under construction

6   Where an electrical power transmission or distribution line referred to in section 21 (1) (a) of the Assessment Act is under construction, the assessor must determine the percentage complete as of October 31 and the actual value of the line must be determined by applying the percentage complete to the rate prescribed for that class.

[en. B.C. Reg. 414/93, s. 4; am. B.C. Reg. 314/2016, s. 4.]

Towers

7   The actual value of a tower is determined using the rates set out in Appendix A.

[en. B.C. Reg. 481/98, s. 2.]

Repealed

8   Repealed. [B.C. Reg. 298/2020, s. 4.]