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| B.C. Reg. 304/2010 O.C. 635/2010 | Deposited October 21, 2010 |
[Last amended December 11, 2023 by B.C. Reg. 273/2023]
| Contents | ||
|---|---|---|
| 1 | Definition | |
| 2 | Interpretation of Schedule | |
| 3 | Designated port land and actual value for 2024 taxation year | |
| 4 | Actual value for taxation years subsequent to 2024 | |
| Schedule | ||
2 In the Schedule,
(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2024 taxation year, as at December 31, 2023, and
(b) Repealed. [B.C. Reg. 328/2012, s. 1 (b).]
(c) the municipality and terminal names set out in Columns 3 and 4 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number.
[am. B.C. Regs. 343/2010, s. 1; 328/2012, s. 1; 256/2013, s. 1; 244/2014, s. 1; 242/2015, s. 1; 280/2016, s. 1; 235/2017, s. 1; 263/2018, s. 1; 266/2019, s. 1; 276/2020, s. 1; 319/2021, s. 1; 233/2022, s. 1; 273/2023, s. 1.]
3 (1) The land identified by the assessment roll numbers listed in Column 1 of the Schedule is designated for the purposes of section 20.3 [special valuation rules for designated port land] of the Act.
(2) The actual value of designated port land listed in Column 1 is, for the 2024 taxation year, the amount set out opposite in Column 2 of the Schedule.
[am. B.C. Regs. 343/2010, s. 2; 328/2012, s. 2; 256/2013, s. 2; 244/2014, s. 2; 242/2015, s. 2; 280/2016, s. 2; 235/2017, s. 2; 263/2018, s. 2; 266/2019, s. 2; 276/2020, s. 2; 319/2021, s. 2; 233/2022, s. 2; 273/2023, s. 2.]
4 (1) In this section, "consumer price index" means the All-Items Consumer Price Index (Not Seasonally Adjusted) for British Columbia, published by Statistics Canada.
(2) For taxation years subsequent to the 2024 taxation year, the actual value of designated port land for a taxation year is the actual value determined by the following formula:
| actual value = previous actual value x (1 + inflation adjustment) |
| where | |||
| previous actual value | = | the actual value of the designated port land as set out in the assessment roll for the previous taxation year; | |
| inflation adjustment | = | the percentage change in the consumer price index for July of the year in which the assessment roll is completed from July of the previous year. | |
[am. B.C. Regs. 343/2010, s. 2; 328/2012, s. 2; 256/2013, s. 2; 244/2014, s. 2; 242/2015, s. 2; 280/2016, s. 2; 235/2017, s. 2; 263/2018, s. 2; 266/2019, s. 2; 276/2020, s. 2; 319/2021, s. 2; 233/2022, s. 2; 273/2023, s. 2.]
[en. B.C. Reg. 273/2023, s. 3.]
Assessment Roll Designation and Actual Value
for the 2024 Taxation Year
| Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2024 Taxation Year | Column 3 Municipality | Column 4 Terminal Name |
| 1 | 09-200-028-561-192-30-2003 | $78 862 388 | City of Vancouver | DP World Canada (Centerm) |
| 2 | 09-200-028-561-226-34-4010 | $4 506 759 | City of Vancouver | Alliance Grain Terminal (Agricore) |
| 3 | 09-200-028-561-226-34-4015 | $4 232 927 | City of Vancouver | Alliance Grain Terminal (Agricore) |
| 4 | 09-200-028-561-226-34-4020 | $345 842 | City of Vancouver | Alliance Grain Terminal (Agricore) |
| 5 | 09-200-028-561-230-30-4050 | $58 283 817 | City of Vancouver | GCT Canada (Vanterm) |
| 6 | 09-200-028-561-250-76-4014 | $10 725 399 | City of Vancouver | Viterra (Pacific Elevators) |
| 7 | 09-200-028-561-275-40-4050 | $15 337 416 | City of Vancouver | Cascadia |
| 8 | 08-221-178077.000 | $12 974 921 | City of North Vancouver | Richardson International |
| 9 | 08-221-178080.000 | $10 413 428 | City of North Vancouver | Cargill (Sask Wheat Pool) |
| 10 | 08-221-178087.000 | $18 678 094 | City of North Vancouver | G3 (Western Stevedoring) |
| 11 | 08-221-178087-001 | $4 322 173 | City of North Vancouver | G3 (Western Stevedoring) |
| 12 | 08-221-178088.000 | $30 115 970 | City of North Vancouver | Neptune Bulk Terminals |
| 13 | 08-221-178101.000 | $605 244 | City of North Vancouver | Western Stevedoring (LynEG) |
| 14 | 08-221-178102.000 | $209 070 | City of North Vancouver | Western Stevedoring (LynEGB) |
| 15 | 10-225-05575-000 | $14 829 879 | City of Port Moody | Pacific Coast Terminals |
| 16 | 25-227-9000606.010 | $6 316 764 | City of Prince Rupert | Prince Rupert Grain |
| 17 | 25-227-9000606.200 | $23 826 806 | City of Prince Rupert | Ridley Terminals |
| 18 | 25-227-9000004.010 | $11 971 322 | City of Prince Rupert | DP World PR (Fairview) |
| 19 | 25-227-9000077.015 | $1 225 175 | City of Prince Rupert | Pinnacle Renewable Res. |
| 20 | 11-306-D-410-031-07-0 | $53 267 897 | Corporation of Delta | Westshore |
| 21 | 11-306-D-499-100-10-0 | $74 316 279 | Corporation of Delta | GCT Canada (Deltaport) |
| 22 | 11-306-D-900-300-00-1 | $350 413 | Corporation of Delta | DP World Fraser Surrey Docks |
| 23 | 08-316-010-1750-5030-9 | $1 765 282 | District of North Vancouver | Fibreco |
| 24 | 08-316-010-1750-5010-4 | $31 241 922 | District of North Vancouver | Fibreco |
| 25 | 08-316-100-6000-00206 | $96 791 | District of North Vancouver | G3 (Western Stevedoring) |
| 26 | 08-316-090-0111-6000-4 | $21 947 091 | District of North Vancouver | Western Stevedoring (LynEG) |
| 27 | 08-316-090-0111-6001-2 | $374 678 | District of North Vancouver | Western Stevedoring (LynEGB) |
| 28 | 08-316-090-0111-6010-1 | $5 711 061 | District of North Vancouver | Univar Canada (Dow Chem) |
| 29 | 08-316-090-1000-0000-2 | $284 880 | District of North Vancouver | Neptune Bulk Terminals #2 |
| 30 | 08-316-010-0122-7410-0 | $34 540 945 | District of North Vancouver | Vancouver Wharves |
| 31 | 08-328-11-0253-000-000 | $467 405 | City of West Vancouver | KM Marine Terminals (VANWH) |
| 32 | 14-326-3340-97102-X | $34 738 573 | City of Surrey | DP World Fraser Surrey Docks |
| 33 | 08-338-500-0000268.000 | $6 686 790 | District of Squamish | Squamish Terminal |
| 34 | 11-306 D500-003-100 | $33 783 534 | Corporation of Delta | WWL Delta |
| 35 | 11-306 D700-008-260 | $2 504 182 | Corporation of Delta | WWL Delta |
| 36 | 11-320 R011-966-110 | $23 911 298 | City of Richmond | WWL Richmond |
| 37 | 11-320 R011-966-120 | $8 004 197 | City of Richmond | WWL Richmond |
| 38 | 14-326-3340972035 | $3 952 951 | City of Surrey | Fraser Grain Terminal |
| 39 | 25-340-46408.641 | $445 829 | District of Stewart | Stewart World Port |
| 40 | 25-340-00626.000 | $225 490 | District of Stewart | Stewart World Port |
| 41 | 25-340-46408.470 | $88 209 | District of Stewart | Stewart World Port |
| 42 | 25-340-46408.922 | $106 394 | District of Stewart | Stewart World Port |
[Provisions relevant to the enactment of this regulation: Assessment Act, R.S.B.C. 1996, c. 20, s. 20.3.]
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