Kamloops community airport

1  The Kamloops Airport is prescribed for the purposes of section 346 of the Act in relation to the lands described in the Schedule to this regulation.

 Improvements exempt from taxation

2  (1)  The following improvements on lands referred to in section 1 are exempted from property tax levies under any Act:

(a) paved runways, paved taxiways and paved common-use aprons for fixed-wing aircraft;

(b) sidewalks and other paving not otherwise included under paragraph (a) that are used for community airport purposes;

(c) airport navigation aids, including runway lights and unenclosed communication towers;

(d) perimeter airport fencing;

(e) lights and light standards.

(2)  As an exception, an exemption under subsection (1) does not apply to improvements held or occupied by a person other than the operator of the community airport.

(3)  For greater certainty, a structure or work that is a building designed primarily for the shelter of people, living things, plant or personal property is not an improvement to which an exemption under subsection (1) may apply.