Comox Valley community airport

1  (1)  The Comox Valley Airport is prescribed as a community airport for the purposes of section 346 of the Local Government Act in relation to the lands referred to in subsection (2) of this section.

(2)  The lands to which this regulation applies are the lands of the Comox Valley Airport within the lands described as:

PID: 001-234-099
Lot 1, Plan 33704, District Lot 92 Section 82 & 83A, Comox Land District, & DL 93, 103, 117, 129, 139, 196, 208, 217, 240 & 241 M O T
Building Permissive Exemption.

 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.