Fort St. John community airport

1  The Fort St. John Airport is prescribed for the purposes of section 346 (1) and (2) 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 exempt 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.