Interpretation

1   (1) In this regulation and the Schedules:

"Act" means the Assessment Act;

"Christmas tree" means a tree cut and scaled as a Christmas tree under the Forest Act;

"grade" means

(a) with respect to a coastal area, the quality of cut timber as described in the Schedule of Coast Timber Grades under the Scaling Regulation, B.C. Reg. 446/94, and

(b) with respect to an interior area, the quality of cut timber as described in the Schedule of Interior Timber Grades — All Species under the Scaling Regulation, B.C. Reg. 446/94;

"sawlog" means a sawlog as described in section 3 or 4 of the Schedule of Interior Timber Grades — All Species under the Scaling Regulation, B.C. Reg. 446/94;

"shipping point" means, with respect to Christmas trees, that point where Christmas trees are sorted, graded and baled for initial distribution to market;

"special forest product" means a product of cut timber designated in the Special Forest Products Regulation, B.C. Reg. 241/2003, made under the Forest Act;

"ungraded" means cut timber which does not have a grade;

"valuation area" means,

(a) with respect to a coastal area, the valuation areas numbered 1 to 2 on the map in Schedule A, and

(b) with respect to an interior area, the valuation areas numbered 3 to 8 on the map in Schedule A.

(2) The references in Schedule B to

(a) "good", "medium" and "poor", in relation to soil quality, are references to the classification in the "site index equations and curves for the major tree species in British Columbia" — Forest Inventory Report No. 1 of the Ministry of Forests revised September, 1981,

(b) "nonproductive" and "inoperable", in relation to soil quality, mean

(i) for nonproductive, the classification as low site in the report referred to in paragraph (a), and land which is physically incapable of growing commercial tree species, and

(ii) for inoperable, land which is productive of commercial tree species but is of such physical nature as to prevent harvesting by currently accepted methods, and

(c) "class 1", "class 2" and "class 3", in relation to topography of land, mean

(i) for class 1, all land that is generally flat to gently rolling, or has slopes, on average over the whole property, of less than 40%,

(ii) for class 2, all land that has slopes, on average over the whole property, of between 40% and 60%, and

(iii) for class 3, all land that is generally rocky, broken and with severe limitations to logging caused by rock outcrops, and has slopes, on average over the whole property, greater than 60%.

(3) The references in Schedules B, C and D to "class 4", "class 5" and "class 6", in relation to accessibility, mean:

(a) for class 4, in a coastal valuation area, all land that is within 32 km of a sawmill, log dump or potential log dump site;

(b) for class 5, in a coastal valuation area, all land that is between 32 km and 64 km of a sawmill, log dump or potential log dump site;

(c) for class 6, in a coastal valuation area, all land that is over 64 km from a sawmill, log dump or potential log dump site;

(d) for class 4, in an interior valuation area, all land that is within 32 km of a sawmill;

(e) for class 5, in an interior valuation area, all land that is between 32 km and 64 km of a sawmill;

(f) for class 6, in an interior valuation area, all land that is over 64 km from a sawmill;

(g) when referring to Christmas trees, the distances referred to in classes 4, 5 and 6 are distances to the nearest shipping point.

[am. B.C. Regs. 421/2003; 378/2004, s. 2; 287/2009, s. 1; 390/2012, App. s. 1; 265/2015, s. 1.]

Application

2   This regulation must be used for determinations of value for the purposes of assessment for the 2024 and subsequent taxation years.

[am. B.C. Regs. 305/2000, s. 1; 158/2001, s. 1; 278/2002, s. (a); 353/2003, s. (a); 378/2004, s. 3; 376/2005, s. (a); 291/2006, s. (a); 349/2007, s. 1; 287/2009, s. 2; 371/2010, s. 1; 220/2011, s. 1; 390/2012, App. s. 2; 251/2013, s. 1; 234/2014, s. 1; 265/2015, s. 2; 318/2016, s. 1; 242/2017, s. 1; 280/2018, s. 1; 280/2019, s. 1; 296/2020, s. 1; 311/2021, s. 1; 257/2022, s. 1; 250/2023, s. 1.]

Reports

3   (1) Every owner of managed forest land must submit to the assessment authority not later than May 31 in each year a return for the previous calendar year, in a form established by the assessment authority, setting out the volume scaled under the Forest Act, by species and grade, for timber cut from within the area and, if not scaled, an estimate of the volume, by species and grade, that scaling would have determined had it been carried out.

(2) The assessment authority may, following receipt and examination of a return under subsection (1), request further information from the owner and the owner must comply with that request.

[am. B.C. Regs. 378/2004, s. 4; 300/2007, s. 2.]

Determination of value — managed forest land

4   (1) The value of managed forest land must be determined by reference to the land values for the appropriate valuation area having regard to topography, accessibility and soil quality as set out in Schedule B.

(2) All land subject to seasonal flooding, which will support cottonwood but will not support coniferous tree species, must be valued at 50% of the rate set out in Schedule B.

[am. B.C. Reg. 378/2004, s. 5.]

Determination of value — cut timber

5   (1) The value of cut timber of appropriate species and grade must be determined using the rates set out in Schedule C for a coastal area, and Schedule D for an interior area.

(2) The value of special forest products must be determined using the rates shown in the column headed "ungraded" for species and grade in Schedule C, or the column headed "sawlog" in Schedule D as appropriate.

(3) The value of Grade Code 4 in an interior area must be set at 50% of the sawlog value, and Grade Code 6 must be given a value of $1.00 per cubic metre or such value as is determined from time to time by the assessment authority.

[am. B.C. Regs. 291/2006, s. (b); 300/2007, s. 2; 287/2009, s. 3; 318/2016, s. 2.]

Additional requirements for classification of land as managed forest land

6   (1) In this section:

"land" means a parcel or contiguous parcels of land;

"October 31" means October 31 of the year preceding the year for which the assessment roll is completed;

"Prescribed Classes regulation" means the Prescribed Classes of Property Regulation, B.C. Reg. 438/81.

(2) To be classified as managed forest land under the Prescribed Classes regulation and section 24 of the Act, the land

(a) must measure at least 25 hectares, and

(b) must be managed as a single unit under

(i) a management commitment pursuant to section 17 of the Private Managed Forest Land Act, or

(ii) a management plan approved under the Forest Act.

(3) In addition to the requirements set out in subsection (2), to be classified as managed forest land under the Prescribed Classes regulation and section 24 of the Act,

(a) if the land measures 50 hectares or less, at least 70% of the land must be productive during the year ending on October 31, or

(b) if the land measures more than 50 hectares, at least 50% of the land must be productive during the year ending on October 31.

[en. B.C. Reg. 378/2004, s. 6.]