Regulation BEFORE repealed by BC Reg 51/2016, effective March 2, 2016.
| B.C. Reg. 324/96 O.C. 1327/96 | Deposited November 18, 1996 |
Assessment Act
Adjustment Factors Relating to the Valuation of Railway Corporation Property Regulation
[includes amendments up to B.C. Reg. 402/98]
| Contents | ||
|---|---|---|
| 1 | Interpretation | |
| 2 | Application of the regulation | |
| 3 | 1997 tax year | |
| 4 | 1998 tax year | |
| 5 | 1999 tax year | |
| 6 | 2000 and subsequent tax years | |
| Schedule 1 | ||
| Schedule 2 | ||
| Schedule 3 | ||
| Schedule 4 | ||
Interpretation
1 In this regulation:
"general tax base" means the taxable assessed values on which property taxes under the Municipal Act are levied;
"hospital tax base" means the taxable assessed values on which property taxes under the Hospital District Act are levied;
"school tax base" means the taxable assessed values on which property taxes under the School Act are levied.
Application of the regulation
2 This regulation does not apply to railway corporation property situated north of 59 degrees north latitude.
1997 tax year
3 In the 1997 taxation year the following adjustment factors apply:
(a) for taxes levied on the school tax base, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out to the right of the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way | 0.56 | |
| Track in place | 0.56 |
(b) subject to paragraph (c), for taxes levied on the general and the hospital tax bases, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out beside the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way in incorporated areas | 0.55 | |
| Right of way in unincorporated areas | 0.85 | |
| Track in place in incorporated areas | 0.55 | |
| Track in place in unincorporated areas | 0.85 | |
| Bridges | 0.75 |
(c) for taxes levied on the general and hospital tax base in each of the jurisdictions listed in Schedule 1, the adjustment factors for track in place, right of way and bridges respectively are set out to the right of the name of the jurisdiction.
1998 tax year
4 In the 1998 taxation year the following adjustment factors apply:
(a) for taxes levied on the school tax base, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out to the right of the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way | 0.62 | |
| Track in place | 0.62 |
(b) subject to paragraph (c), for taxes levied on the general and the hospital tax bases, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out beside the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way in incorporated areas | 0.55 | |
| Right of way in unincorporated areas | 0.7 | |
| Track in place in incorporated areas | 0.55 | |
| Track in place in unincorporated areas | 0.7 | |
| Bridges | 0.5 |
(c) for taxes levied on the general and hospital tax base in each of the jurisdictions listed in Schedule 2, the adjustment factors for track in place, right of way and bridges respectively are set out to the right of the name of the jurisdiction.
1999 tax year
5 In the 1999 taxation year the following adjustment factors apply:
(a) for taxes levied on the school tax base, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out to the right of the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way | 0.69 | |
| Track in place | 0.69 |
(b) subject to paragraph (c), for taxes levied on the general and the hospital tax bases, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out beside the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way in incorporated areas | 0.55 | |
| Right of way in unincorporated areas | 0.55 | |
| Track in place in incorporated areas | 0.55 | |
| Track in place in unincorporated areas | 0.55 | |
| Bridges | 0.25 |
(c) for taxes levied on the general and hospital tax base in each of the jurisdictions listed in Schedule 3, the adjustment factors for track in place, right of way and bridges respectively are set out to the right of the name of the jurisdiction.
2000 and subsequent tax years
6 In the 2000 taxation year and subsequent years the following adjustment factors apply:
(a) for taxes levied on the school tax base, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out to the right of the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way | 0.91 | |
| Track in place | 0.91 |
(b) subject to paragraph (c), for taxes levied on the general and the hospital tax bases, the adjustment factor for each of the categories of railway corporation property listed in this paragraph is set out beside the name for the category:
| Category of Property | Adjustment Factor | |
| Right of way in incorporated areas | 0.55 | |
| Right of way in unincorporated areas | 0.4 | |
| Track in place in incorporated areas | 0.55 | |
| Track in place in unincorporated areas | 0.4 |
(c) for taxes levied on the general and hospital tax base in each of the jurisdictions listed in Schedule 4, the adjustment factors for track in place, right of way and bridges respectively are set out to the right of the name of the jurisdiction.
| Municipality | track | right of way | bridges |
| City of Castlegar | 1.00 | 0.80 | 0.75 |
| City of Armstrong | 0.98 | 0.55 | 0.75 |
| The Corporation of the City of Cranbrook | 1.00 | 0.94 | 0.75 |
| The Corporation of the City of Dawson Creek | 1.00 | 1.00 | 1.00 |
| The Corporation of the City of Duncan | 1.00 | 0.74 | 0.75 |
| The Corporation of the City of Enderby | 1.00 | 0.77 | 0.75 |
| The Corporation of the City of Fernie | 0.96 | 0.55 | 0.75 |
| The Corporation of the City of Grand Forks | 1.00 | 0.77 | 0.75 |
| City of Kamloops | 0.85 | 0.55 | 0.75 |
| City of Kelowna | 0.73 | 0.55 | 0.75 |
| City of Kimberley | 1.00 | 0.75 | 0.75 |
| City of Langley | 0.93 | 0.55 | 0.75 |
| City of Nanaimo | 1.00 | 1.00 | 1.00 |
| The Corporation of the City of Nelson | 0.90 | 0.55 | 0.75 |
| The Corporation of the City of New Westminster | 0.88 | 0.55 | 0.75 |
| The Corporation of the City of North Vancouver | 0.81 | 0.55 | 0.75 |
| City of Port Alberni | 1.00 | 0.70 | 0.75 |
| The Corporation of the City of Port Coquitlam | 0.97 | 0.55 | 1.00 |
| City of Port Moody | 1.00 | 1.00 | 1.00 |
| City of Prince George | 1.00 | 1.00 | 1.00 |
| City of Prince Rupert | 1.00 | 0.83 | 0.75 |
| The Corporation of the City of Revelstoke | 1.00 | 1.00 | 1.00 |
| City of Trail | 1.00 | 1.00 | 1.00 |
| The Corporation of the City of Vernon | 0.76 | 0.55 | 0.75 |
| The Corporation of the City of White Rock | 1.00 | 1.00 | 1.00 |
| City of Burnaby | 0.89 | 0.55 | 0.75 |
| District of Chilliwack | 0.92 | 0.55 | 0.75 |
| The Corporation of the District of Coldstream | 0.98 | 0.55 | 0.75 |
| The Corporation of Delta | 1.00 | 1.00 | 1.00 |
| Corporation of the Township of Esquimalt | 1.00 | 0.67 | 0.75 |
| The Corporation of the District of Kent | 1.00 | 1.00 | 1.00 |
| The Corporation of the Township of Langley | 0.93 | 0.55 | 0.75 |
| Corporation of the District of Maple Ridge | 0.94 | 0.55 | 0.75 |
| District of Abbotsford | 0.94 | 0.55 | 0.75 |
| District of Mission | 0.77 | 0.55 | 1.00 |
| The Corporation of the District of North Cowichan | 1.00 | 0.71 | 0.75 |
| The Corporation of the District of North Vancouver | 1.00 | 1.00 | 1.00 |
| The Corporation of the District of Pitt Meadows | 1.00 | 1.00 | 1.00 |
| District of Salmon Arm | 0.94 | 0.55 | 0.75 |
| The Corporation of the Township of Spallumcheen | 1.00 | 0.60 | 0.75 |
| District of Langford | 1.00 | 0.73 | 0.75 |
| District of Kitimat | 0.95 | 0.55 | 0.75 |
| District of Lake Country | 0.97 | 0.55 | 0.75 |
| District of Sparwood | 1.00 | 0.66 | 0.75 |
| City of Terrace | 1.00 | 1.00 | 1.00 |
| District of Houston | 0.94 | 0.55 | 0.75 |
| District of New Hazelton | 1.00 | 0.99 | 1.00 |
| District of Sicamous | 0.70 | 0.55 | 1.00 |
| Town of View Royal | 1.00 | 1.00 | 1.00 |
| Town of Golden | 1.00 | 0.66 | 1.00 |
| District of Hope | 0.94 | 0.55 | 0.75 |
| Town of Ladysmith | 1.00 | 0.76 | 0.75 |
| Town of Smithers | 1.00 | 1.00 | 1.00 |
| The Corporation of the Village of Ashcroft | 0.97 | 0.55 | 0.75 |
| The Corporation of the Village of Burns Lake | 0.99 | 0.55 | 0.75 |
| Village of Chase | 1.00 | 0.99 | 0.75 |
| District of Elkford | 1.00 | 0.82 | 0.75 |
| Village of Fraser Lake | 0.90 | 0.55 | 0.75 |
| District of Invermere | 0.94 | 0.55 | 0.75 |
| District of Logan Lake | 1.00 | 0.55 | 0.75 |
| The Corporation of the Village of Lumby | 0.76 | 0.55 | 0.75 |
| The Corporation of the Village of Lytton | 1.00 | 1.00 | 1.00 |
| The Corporation of the Village of McBride | 0.99 | 0.55 | 0.75 |
| The Corporation of the Village of Pouce Coupe | 1.00 | 1.00 | 1.00 |
| District of Port Edward | 1.00 | 1.00 | 1.00 |
| Village of Radium Hot Springs | 1.00 | 0.72 | 0.75 |
| The Corporation of the Village of Salmo | 1.00 | 0.85 | 0.75 |
| The Corporation of the Village of Telkwa | 0.94 | 0.55 | 0.75 |
| Village of Valemount | 1.00 | 0.69 | 0.75 |
| District of Vanderhoof | 0.99 | 0.55 | 0.75 |
| The Corporation of the Village of Warfield | 0.92 | 0.55 | 0.75 |
| City of Richmond | 1.00 | 0.64 | |
| The Corporation of the City of Surrey | 0.74 | 0.55 | 0.75 |
| Town of Creston | 0.63 | 0.55 | 0.75 |
| City of Parksville | 1.00 | 0.74 | 0.75 |
| Town of Qualicum Beach | 1.00 | 0.70 | 0.75 |
| Municipality | track | right of way | bridges |
| City of Castlegar | 0.92 | 0.55 | 0.50 |
| City of Armstrong | 0.84 | 0.55 | 0.50 |
| The Corporation of the City of Cranbrook | 0.88 | 0.55 | 0.50 |
| The Corporation of the City of Dawson Creek | 1.00 | 1.00 | 1.00 |
| The Corporation of the City of Duncan | 1.00 | 0.61 | 0.50 |
| The Corporation of the City of Enderby | 1.00 | 0.63 | 0.50 |
| The Corporation of the City of Fernie | 0.82 | 0.55 | 0.50 |
| The Corporation of the City of Grand Forks | 1.00 | 0.64 | 0.50 |
| City of Kamloops | 0.75 | 0.55 | 0.50 |
| City of Kelowna | 0.67 | 0.55 | 0.50 |
| City of Kimberley | 0.92 | 0.55 | 0.50 |
| City of Langley | 0.80 | 0.55 | 0.50 |
| City of Nanaimo | 1.00 | 1.00 | 1.00 |
| The Corporation of the City of Nelson | 0.78 | 0.55 | 0.50 |
| The Corporation of the City of New Westminster | 0.77 | 0.55 | 0.50 |
| The Corporation of the City of North Vancouver | 0.72 | 0.55 | 0.50 |
| City of Port Alberni | 1.00 | 0.58 | 0.50 |
| The Corporation of the City of Port Coquitlam | 0.97 | 0.55 | 0.50 |
| City of Port Moody | 1.00 | 1.00 | 1.00 |
| City of Prince George | 0.77 | 0.55 | 1.00 |
| City of Prince Rupert | 0.89 | 0.55 | 0.50 |
| The Corporation of the City of Revelstoke | 1.00 | 1.00 | 1.00 |
| City of Trail | 0.94 | 0.55 | 0.50 |
| The Corporation of the City of Vernon | 0.69 | 0.55 | 0.50 |
| The Corporation of the City of White Rock | 1.00 | 1.00 | 1.00 |
| City of Burnaby | 0.77 | 0.55 | 0.50 |
| District of Chilliwack | 0.80 | 0.55 | 0.50 |
| The Corporation of the District of Coldstream | 0.83 | 0.55 | 0.50 |
| The Corporation of Delta | 1.00 | 0.94 | 0.50 |
| Corporation of the Township of Esquimalt | 0.96 | 0.55 | 0.50 |
| The Corporation of the District of Kent | 1.00 | 0.97 | 0.50 |
| The Corporation of the Township of Langley | 0.80 | 0.55 | 0.50 |
| Corporation of the District of Maple Ridge | 0.80 | 0.55 | 0.50 |
| District of Abbotsford | 0.80 | 0.55 | 0.50 |
| District of Mission | 0.94 | 0.55 | 0.50 |
| The Corporation of the District of North Cowichan | 1.00 | 0.60 | 0.50 |
| The Corporation of the District of North Vancouver | 0.55 | 0.55 | 0.72 |
| The Corporation of the District of Pitt Meadows | 1.00 | 1.00 | 1.00 |
| District of Salmon Arm | 0.82 | 0.55 | 0.50 |
| The Corporation of the Township of Spallumcheen | 0.87 | 0.55 | 0.50 |
| District of Langford | 1.00 | 0.61 | 0.50 |
| District of Kitimat | 0.82 | 0.55 | 0.50 |
| District of Lake Country | 0.83 | 0.55 | 0.50 |
| District of Sparwood | 0.87 | 0.55 | 0.50 |
| City of Terrace | 1.00 | 0.89 | 0.50 |
| District of Houston | 0.80 | 0.55 | 0.50 |
| District of New Hazelton | 1.00 | 0.61 | 0.50 |
| District of Sicamous | 0.55 | 0.55 | 0.92 |
| Town of View Royal | 1.00 | 1.00 | 1.00 |
| Town of Golden | 0.99 | 0.55 | 0.50 |
| District of Hope | 0.80 | 0.55 | 0.50 |
| Town of Ladysmith | 1.00 | 0.62 | 0.50 |
| Town of Smithers | 0.97 | 0.55 | 0.50 |
| The Corporation of the Village of Ashcroft | 0.86 | 0.55 | 0.50 |
| The Corporation of the Village of Burns Lake | 0.85 | 0.55 | 0.50 |
| Village of Chase | 0.94 | 0.55 | 0.50 |
| District of Elkford | 0.94 | 0.55 | 0.50 |
| Village of Fraser Lake | 0.78 | 0.55 | 0.50 |
| District of Invermere | 0.82 | 0.55 | 0.50 |
| District of Logan Lake | 0.85 | 0.55 | 0.50 |
| The Corporation of the Village of Lumby | 0.69 | 0.55 | 0.50 |
| The Corporation of the Village of Lytton | 1.00 | 1.00 | 1.00 |
| The Corporation of the Village of McBride | 0.86 | 0.55 | 0.50 |
| The Corporation of the Village of Pouce Coupe | 1.00 | 0.89 | 0.50 |
| District of Port Edward | 1.00 | 0.95 | 0.97 |
| Village of Radium Hot Springs | 0.89 | 0.55 | 0.50 |
| The Corporation of the Village of Salmo | 1.00 | 0.66 | 0.50 |
| The Corporation of the Village of Telkwa | 0.83 | 0.55 | 0.50 |
| Village of Valemount | 0.87 | 0.55 | 0.50 |
| District of Vanderhoof | 0.85 | 0.55 | 0.50 |
| The Corporation of the Village of Warfield | 0.80 | 0.55 | 0.50 |
| City of Richmond | 0.99 | 0.55 | |
| The Corporation of the City of Surrey | 0.68 | 0.55 | 0.50 |
| Town of Creston | 0.60 | 0.55 | 0.50 |
| City of Parksville | 1.00 | 0.65 | 0.50 |
| Town of Qualicum Beach | 1.00 | 0.57 | 0.50 |
[am. B.C. Reg. 402/98, s. 1.]
| Municipality | track | right of way | bridges |
| City of Castlegar | 0.75 | 0.55 | 0.25 |
| City of Armstrong | 0.69 | 0.55 | 0.25 |
| The Corporation of the City of Cranbrook | 0.72 | 0.55 | 0.25 |
| The Corporation of the City of Dawson Creek | 1.00 | 0.89 | 0.25 |
| The Corporation of the City of Duncan | 0.83 | 0.55 | 0.25 |
| The Corporation of the City of Enderby | 0.89 | 0.55 | 0.25 |
| The Corporation of the City of Fernie | 0.69 | 0.55 | 0.25 |
| The Corporation of the City of Grand Forks | 0.89 | 0.55 | 0.25 |
| City of Kamloops | 0.65 | 0.55 | 0.25 |
| City of Kelowna | 0.61 | 0.55 | 0.25 |
| City of Kimberley | 0.73 | 0.55 | 0.25 |
| City of Langley | 0.68 | 0.55 | 0.25 |
| City of Nanaimo | 1.00 | 0.89 | 0.25 |
| The Corporation of the City of Nelson | 0.66 | 0.55 | 0.25 |
| The Corporation of the City of New Westminster | 0.66 | 0.55 | 0.25 |
| The Corporation of the City of North Vancouver | 0.63 | 0.55 | 0.25 |
| City of Port Alberni | 0.77 | 0.55 | 0.25 |
| The Corporation of the City of Port Coquitlam | 0.87 | 0.55 | 0.25 |
| City of Port Moody | 0.94 | 0.55 | 0.25 |
| City of Prince George | 0.68 | 0.55 | 0.25 |
| City of Prince Rupert | 0.69 | 0.55 | 0.25 |
| The Corporation of the City of Revelstoke | 1.00 | 1.00 | 1.00 |
| City of Trail | 0.75 | 0.55 | 0.25 |
| The Corporation of the City of Vernon | 0.62 | 0.55 | 0.25 |
| The Corporation of the City of White Rock | 1.00 | 1.00 | 1.00 |
| City of Burnaby | 0.66 | 0.55 | 0.25 |
| District of Chilliwack | 0.68 | 0.55 | 0.25 |
| The Corporation of the District of Coldstream | 0.69 | 0.55 | 0.25 |
| The Corporation of Delta | 0.83 | 0.55 | 0.25 |
| Corporation of the Township of Esquimalt | 0.75 | 0.55 | 0.25 |
| The Corporation of the District of Kent | 0.99 | 0.55 | 0.25 |
| The Corporation of the Township of Langley | 0.68 | 0.55 | 0.25 |
| Corporation of the District of Maple Ridge | 0.68 | 0.55 | 0.25 |
| District of Abbotsford | 0.66 | 0.55 | 0.25 |
| District of Mission | 0.77 | 0.55 | 0.25 |
| The Corporation of the District of North Cowichan | 0.83 | 0.55 | 0.25 |
| The Corporation of the District of North Vancouver | 0.55 | 0.55 | 0.38 |
| The Corporation of the District of Pitt Meadows | 0.55 | 0.55 | 0.47 |
| District of Salmon Arm | 0.68 | 0.55 | 0.25 |
| The Corporation of the Township of Spallumcheen | 0.72 | 0.55 | 0.25 |
| District of Langford | 0.89 | 0.55 | 0.25 |
| District of Kitimat | 0.69 | 0.55 | 0.25 |
| District of Lake Country | 0.69 | 0.55 | 0.25 |
| District of Sparwood | 0.72 | 0.55 | 0.25 |
| City of Terrace | 0.80 | 0.55 | 0.25 |
| District of Houston | 0.69 | 0.55 | 0.25 |
| District of New Hazelton | 0.88 | 0.55 | 0.25 |
| District of Sicamous | 0.97 | 0.55 | 0.66 |
| Town of View Royal | 1.00 | 0.77 | 1.00 |
| Town of Golden | 0.80 | 0.55 | 0.25 |
| District of Hope | 0.68 | 0.55 | 0.25 |
| Town of Ladysmith | 0.83 | 0.55 | 0.25 |
| Town of Smithers | 0.70 | 0.55 | 0.25 |
| The Corporation of the Village of Ashcroft | 0.75 | 0.55 | 0.25 |
| The Corporation of the Village of Burns Lake | 0.69 | 0.55 | 0.25 |
| Village of Chase | 0.75 | 0.55 | 0.25 |
| District of Elkford | 0.75 | 0.55 | 0.25 |
| Village of Fraser Lake | 0.66 | 0.55 | 0.25 |
| District of Invermere | 0.69 | 0.55 | 0.25 |
| District of Logan Lake | 0.69 | 0.55 | 0.25 |
| The Corporation of the Village of Lumby | 0.62 | 0.55 | 0.25 |
| The Corporation of the Village of Lytton | 1.00 | 0.92 | 1.00 |
| The Corporation of the Village of McBride | 0.72 | 0.55 | 0.25 |
| The Corporation of the Village of Pouce Coupe | 1.00 | 0.63 | 0.25 |
| District of Port Edward | 1.00 | 0.95 | 0.50 |
| Village of Radium Hot Springs | 0.72 | 0.55 | 0.25 |
| The Corporation of the Village of Salmo | 0.86 | 0.55 | 0.25 |
| The Corporation of the Village of Telkwa | 0.66 | 0.55 | 0.25 |
| Village of Valemount | 0.72 | 0.55 | 0.25 |
| District of Vanderhoof | 0.69 | 0.55 | 0.25 |
| The Corporation of the Village of Warfield | 0.68 | 0.55 | 0.25 |
| City of Richmond | 0.78 | 0.55 | |
| The Corporation of the City of Surrey | 0.61 | 0.55 | 0.25 |
| Town of Creston | 0.58 | 0.55 | 0.25 |
| City of Parksville | 1.00 | 0.58 | 0.25 |
| Town of Qualicum Beach | 0.80 | 0.55 | 0.25 |
[am. B.C. Reg. 402/98, s. 2.]
| Municipality | track | right of way | bridges |
| The Corporation of the City of Revelstoke | 1 | 1 | 1 |
| The Corporation of the District of Kent | 0.92 | 0.55 | |
| The Corporation of the District of Pitt Meadows | 0.55 | 0.55 | 0.22 |
| District of New Hazelton | 0.76 | 0.55 | |
| District of Sicamous | 0.55 | 0.55 | 0.66 |
| Town of Golden | 0.66 | 0.55 | |
| The Corporation of the Village of Ashcroft | 0.63 | 0.55 | |
| The Corporation of the Village of Lytton | 1 | 0.55 | 1 |
| The Corporation of the Village of McBride | 0.59 | 0.55 | |
| District of Port Edward | 1 | 0.95 |
[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 22]