Point in Time - Assessment Act

"Point in Time" Regulation Content

Regulation BEFORE repealed by BC Reg 52/2016, effective March 2, 2016.

B.C. Reg. 305/90
O.C. 1376/90

Deposited September 7, 1990

[includes amendments up to B.C. Reg. 284/91]

1 The prescribed capacity for the purpose of paragraph (l) in the definition of "improvements" in section 1 (2) of the Assessment Act is

(a) for vessels in wineries, 20 000 or more gallons, and

(b) for vessels not in wineries,

(i) if aboveground,

(A) 5 000 or more gallons, or

(B) 800 or more cubic feet, and

(ii) if underground,

(A) 3 975 or more gallons, or

(B) 635 or more cubic feet.

[am. B.C. Reg. 284/91.]

Note: this regulation replaces B.C. Reg. 394/88.

[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: sections 1 and 74 (1)]