Terrace-Kitimat community airport

1  (1)  The Terrace-Kitimat 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 Terrace-Kitimat Airport within the lands described as:

PID: 024-546-968
Block C
District Lots 4005 4003 4004 1727 1734 1734A 1735 1736 and 1741
Range 5 Coast District.

PID: 024-546-984
Block F District Lot 1732 Range 5 Coast District.

PID: 024-546-992
Block G District Lot 1732 Range 5 Coast District.

PID: 024-547-000
Block H District Lot 1732 Range 5 Coast District.

 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.