Regulation BEFORE repealed by BC Reg 51/2016, effective March 2, 2016.
| B.C. Reg. 328/96 O.C. 1331/96 | Deposited November 18, 1996 |
Assessment Act
Exclusion of Railway Bridges and Tunnels from the Definition of Improvements Regulation
[includes amendments up to B.C. Reg. 448/2003]
Exclusions effective for the 2000 and subsequent taxation years
2 Bridges that carry track in place of a railway corporation are excluded from the definition of "improvements" in section 1 of the Assessment Act for 2000 and subsequent taxation years except in the following jurisdictions listed in Schedule 2.
Exclusion of tunnels
2.1 Tunnels that carry track in place of a railway corporation are excluded from the definition of improvements in section 1 of the Assessment Act.
[en. B.C. Reg. 448/2003, s. (c).]
Exclusion for school tax purposes
3 Despite sections 1 and 2, in relation to taxes under the School Act, bridges that carry track in place of a railway corporation are excluded from the definition of "improvements" in section 1 of the Assessment Act in 1997 and subsequent taxation years.
Repealed. [B.C. Reg. 448/2003, s. (b).]
The Corporation of the City of Revelstoke
The Corporation of the District of Pitt Meadows
District of Sicamous
The Corporation of the Village of Lytton
[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 22 (1) (a)]