1   The attached land value schedules must be used for determination of value for the purposes of assessment for the 1999 and subsequent taxation years.

[en. B.C. Reg. 391/98.]

1   In these schedules,

(a) where the land use indicated is "orchards-vineyards", land is rated by number according to the productivity of the soil type for tree fruits, on a scale of 0-100 with 100 being the highest degree of productivity,

(a.1) where the land use indicated is "aquaculture", land is rated by number according to the production potential of the site for aquaculture, on a scale of 10-50 with 50 being the highest degree of productivity,

(b) where the land use is other than "orchards-vineyards" or "aquaculture", land is rated according to a number appearing in a "land capability" or "soil capability" column, and the numbers 1 to 7 in either of those columns refer respectively to soil capability classes 1 to 7 of the "Soil Capability Classification for Agriculture" contained in The Land Inventory Report No. 2-1965 published by the Department of Forestry, Canada; which soil capability classes may be summarized as follows:

Class 1 — Soils with no significant limitations in use for crops;

Class 2 — Soils with moderate limitations that restrict the range of crops or require moderate conservation practices;

Class 3 — Soils with moderately severe limitations that restrict the range of crops or require special conservation practices;

Class 4 — Soils with severe limitations that restrict the range of crops or require special conservation practices or both;

Class 5 — Soils with very severe limitations that restrict their capability to producing perennial forage crops, and improvement practices are feasible;

Class 6 — Soils capable only of producing perennial forage crops, and improvement practices are not feasible;

Class 7 — Soils with no capability for arable culture or permanent pasture,

and the numbers 8 and 0 refer respectively to land comprising the farmstead curtilage; and

(c) the "rate code" or "rating" column is for office use only.