Regulation BEFORE repealed by BC Reg 369/2003, effective January 1, 2004.
| B.C. Reg. 445/98 O.C. 1520/98 | Deposited December 10, 1998 |
Local Government Act
Smithers Regional Community Airport Improvements Exemption Regulation
Smithers regional community airport
1 The Smithers regional Airport is prescribed as a community airport for the purposes of section 346 of the Local Government 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.
| Title No.: TH9887 | Parcel Identifier: 015-753-042 |
| That part of the northeast 1/4 of Section 11 Township 1A Range 5 Coast District on Plan 1953. | |
| Title No.: TH9888 | Parcel Identifier: 015-753-051 |
| The east 1/2 of the southeast 1/4 of Section 14 Township 1A Range 5 Coast District. | |
| Title No.: TK20915 | Parcel Identifier: 023-626-984 |
| The southwest 1/4 of Section 13 Township 1A Range 5 Coast District on Plan 1824. | |
| Title No.: TK20916 PR | Parcel Identifier: 023-626-992 |
| The east 1/2 of the southeast 1/4 of Section 11 Township 1A Range 5 Coast District on Plan 1824. | |
| Title No.: TK20917 PR | Parcel Identifier: 023-627-000 |
| All of the west 1/2 of Section 12 Township 1A Range 5 Coast District excepting all that part lying to the east of the Bulkley River on Plan 1824. | |
| Title No.: 22220I | Parcel Identifier: 015-841-201 |
| The south westerly 160 acres of Section 13 Township 1A Range 5 Coast District. | |
| Title No.: F12568 | Parcel Identifier: 015-719-642 |
| The northeast 1/4 of the northeast 1/4 of Section 14 Township 1A Range 5 Coast District. | |
| Title No.: 50865I | Parcel Identifier: 015-753-107 |
| The southwest 1/4 of the northwest 1/4 of Section 13 Township 1A Range 5 Coast District | |
| Title No.: 50903I | Parcel Identifier: 015-753-085 |
| The southeast 1/4 of the northeast 1/4 of Section 14 Township 1A Range 5 Coast District. | |
[Provisions of the Local Government Act, R.S.B.C. 1996, c. 323, relevant to the enactment of this regulation: section 346]