| Copyright © King's Printer, Victoria, British Columbia, Canada | Licence Disclaimer |
| B.C. Reg. 218/86 British Columbia Assessment Authority | Deposited September 24, 1986 |
[Last amended December 1, 2023 by B.C. Reg. 252/2023]
1 In this regulation, "gathering pipeline" means a gathering pipeline as defined in the Prescribed Classes of Property Regulation, B.C. Reg. 438/81.
[en. B.C. Reg. 488/2003, s. 1.]
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. 285/90, s. 1; am. B.C. Regs. 502/92, s. 1; 457/94, s. 2; 499/95, s. 1; 335/96, s. 1; 442/97, s. 1; 420/98, s. 1; 425/99, s. 1; 381/2000, s. 1; 282/2001, s. 1; 362/2002, s. 1; 488/2003, s. 2; 559/2004, s. 1; 363/2006, s. (a); 351/2007, s. 1; 288/2009, s. 1; 373/2010, s. 1; 222/2011, s. 1; 392/2012, s. 1; 253/2013, s. 1; 233/2014, s. 1; 264/2015, s. 1; 317/2016, s. 1; 245/2017, s. 1; 283/2018, s. 1; 283/2019, s. 1; 299/2020, s. 1; 314/2021, s. 1; 260/2022, s. 1; 252/2023, s. 1.]
3 The actual value of the right of way for an item in column 1 of the table must be determined using the rate set out opposite the item in column 2:
| Column 1 | Column 2 |
| For the track in place of a railway corporation, located on land a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, and b) south of the 59th parallel | $25 430 per acre |
| For the track in place of a railway corporation, located on land a) described in section 2 (1) (c) (i) or (ii) of the Railway Corporations Assessment Regulation, and b) north of the 59th parallel | $1 610 per acre |
| For the track in place of a railway corporation, located on land described in section 2 (1) (c) (iii) of the Railway Corporations Assessment Regulation | $1 240 per acre |
| For the pipelines of a pipeline corporation, other than gathering pipelines | $7 970 per acre |
| For the gathering pipelines of a pipeline corporation | $1 160 per acre |
| For the transmission lines of an electrical power corporation | $7 970 per acre |
| For the metallic or fibre optic cables of a telecommunications corporation | $7 970 per acre |
[am. B.C. Regs. 457/94, s. 3; 499/95, s. 2; 335/96, s. 2; 442/97, s. 2; 420/98, s. 2; 425/99, s. 2; 381/2000, s. 2; 282/2001, s. 2; 362/2002, s. 2; 488/2003, s. 3; 559/2004, s. 2; 363/2006, s. (b); 351/2007, s. 2; 288/2009, s. 2; 373/2010, s. 2; 222/2011, s. 2; 392/2012, ss. 2 and 3; 253/2013, s. 2; 233/2014, s. 2; 264/2015, s 2; 317/2016, s. 2; 245/2017, s. 2; 283/2018, s. 2; 283/2019, s. 2; 299/2020, s. 2; 314/2021, s. 2; 260/2022, s. 2; 252/2023, s. 2.]
[Provisions relevant to the enactment of this regulation: Assessment Act, R.S.B.C. 1996, c. 20, s. 21.]
Copyright © King's Printer, Victoria, British Columbia, Canada