Victoria community airport

1  (1)  The Victoria Airport, operated by the Victoria Airport Authority, is prescribed for the purposes of section 346 (1) and (2) of the Act in relation to the lands referred to in subsection (2) of this section.

(2)  The lands to which this regulation applies are the following lands of the Victoria Airport lying within the North Saanich District:

(a) Lots A, B and C of Sections 8, 9, 10, 11 and 12, Range 1 East, and of Sections 7, 8, 9, 10, 11 and 12, Range 2 East, and of Sections 9, 10, 11 and 12, Range 3 East, Plan 38759;

(b) Parcel B (DD26107W) of Section 13 and Lot 1, Block 11, Section 13, Plan 2276, Range 1 East;

(c) Lots 4 and 5, Sections 10, 11 and 12, Range 1 West, Plan 33744, except part in Plan 38698;

(d) that part of the West 1/2 of the North 1/2 of Section 22, Range 1 West, Plan 770R.

 Improvements exempt from taxation

2  (1)  Effective beginning the 1997 taxation year, the following improvements on lands referred to in section 1 (2) are exempted from property tax levies under any Act:

(a) paved runways, paved taxiways and paved common-use aprons for fixed-wing aircraft;

(b) sidewalks and other paving not otherwise included under paragraph (a) that are used for community airport purposes;

(c) airport navigation aids, including runway lights and unenclosed communication towers;

(d) perimeter airport fencing;

(e) lights and light standards.

(2)  As an exception, an exemption under subsection (1) does not apply to improvements held or occupied by a person other than the operator of the community airport.

(3)  For greater certainty, a structure or work that is a building designed primarily for the shelter of people, living things, plant or personal property is not an improvement to which an exemption under subsection (1) may apply.