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| B.C. Reg. 217/86 Assessment Commissioner |
Deposited September 24, 1986 |
| This archived regulation consolidation is current to April 21, 2006 and includes changes enacted and in force by that date. For the most current information, click here. |
[includes amendments up to B.C. Reg. 375/2005, December 19, 2005]
1In this regulation:
"circuit kilometre" means one kilometre of electrical transmission or distribution circuitry including all necessary conductors, insulators and supporting structures required to provide a complete circuit or double circuit;
"distribution line" means the overhead and underground portion of an electrical power corporation's power line system which carries electric power from the distribution sub-station to those customers served at the secondary voltage of up to 347/600 volts or at a primary voltage of up to 19.9/34.5 kv;
"tower" means a tower of an electrical power corporation which is used for the purposes of telecommunications, unless the value of that tower has been included in an electrical power distribution line rate or an electrical power transmission line rate;
"transmission line" means all portions of an electrical power corporation's power line system other than distribution lines.
[am. B.C. Regs. 481/98, s. 1; 366/2000, s. 1.]
2This regulation shall be used for determinations of value for the purposes of assessment for the 2006 and subsequent taxation years.
[en. B.C. Reg. 452/92, s. 1; am. B.C. Regs. 414/93, s. 1; 455/94, s. 1; 334/96, s. 1; 339/97, s. 1; 339/98, s. 1; 424/99, s. 1; 314/2000, s. 1; 280/2001, s. 1; 360/2002, s. 1; 487/2003, s. 1; 375/2005, s. 1.]
3(1) In this section a reference to
(a)"Class 1 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality that has a population, as of the 1981 Census of Canada, of 30 000 persons or greater, and has a parcel density of not less than 0.5 per acre,
(b)"Class 2 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality, other than those referred to in Class 1,
(c)"Class 3 electric power distribution lines" means the distribution lines of an electrical power corporation outside a municipality, and
(d)"Class 4 electric power distribution lines" means the additional conductors, insulators and supporting structures which have been installed on the towers or poles of a previously constructed line.
(2) Subject to section 5, the actual value of electrical power distribution lines of an electric power corporation shall be determined using the following rates:
(a)Class 1, $27 731 per circuit kilometre;
(b)Class 2, $20 021 per circuit kilometre;
(c)Class 3, $14 734 per circuit kilometre;
(d)Class 4, $5 076 per circuit kilometre.
[am. B.C. Regs. 388/88, s. 3; 284/90, s. 2; 452/92, s. 2; 414/93, s. 2; 455/94, s. 2; 314/2000, s. 2.]
4(1) In this section a reference to
(a)"Class 1" means an electrical transmission line rated at 69 kilovolts or less,
(b)"Class 2" means an electrical transmission line utilizing wood or concrete poles and rated from 132 to 170 kilovolts,
(c)"Class 3" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal poles,
(d)"Class 4" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal poles,
(e)"Class 5" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal towers,
(f)"Class 6" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal towers,
(g)"Class 7" means an electrical transmission line with a rating of 230 kilovolts and having wood or concrete poles,
(h)"Class 8" means an electrical transmission line with ratings from 287 to 360 kilovolts having a single circuit and wood or concrete poles,
(i)"Class 9" means an electrical transmission line with ratings from 230 to 360 kilovolts having a single circuit and metal towers,
(j)"Class 10" means an electrical transmission line with a rating of 500 kilovolts and having metal towers,
(k)"Class 11" means a submerged submarine electrical transmission line with a rating of 500 kilovolts A.C.,
(l)"Class 12" means a submerged submarine electrical transmission line with a rating of 230 kilovolts D.C., and
(m)"Class 13" means a submerged submarine electrical transmission line with a rating from 132 kilovolts to 138 kilovolts A.C.
(2) Subject to section 5, the actual value of electrical power transmission lines of an electric power corporation shall be determined using the following rates:
(a)Class 1, $37 257 per circuit kilometre;
(b)Class 2, $47 343 per circuit kilometre;
(c)Class 3, $531 175 per circuit kilometre;
(d)Class 4, $397 950 per circuit kilometre;
(e)Class 5, $465 425 per circuit kilometre;
(f)Class 6, $285 310 per circuit kilometre;
(g)Class 7, $74 851 per circuit kilometre;
(h)Class 8, $82 642 per circuit kilometre;
(i)Class 9, $203 355 per circuit kilometre;
(j)Class 10, $255 465 per circuit kilometre;
(k)Class 11, $4 440 994 per circuit kilometre;
(l)Class 12, $27 770 per circuit kilometre;
(m)Class 13, $76 327 per circuit kilometre.
[am. B.C. Regs. 388/88, s. 4; 284/90, s. 3; 452/92, s. 3; 414/93, s. 3; 455/94, s. 3; 334/96, ss. 2 and 3; 339/97, s. 2; 339/98, s. 2; 424/99, s. 2; 314/2000, s. 3; 280/2001, s. 2; 360/2002, s. 2; 375/2005, s. 2.]
5(1) Where, in respect of an electrical transmission or distribution line referred to in section 21 (1) (a) of the Assessment Act,
(a)a senior executive of the corporation provides the assessment commissioner with documentation certifying that the cable has been properly abandoned, and
(b)the transmission or distribution line would, if valued under section 19 of the Assessment Act and in that reference to section 21 of the Assessment Act, have no value,
the actual value of the transmission or distribution line shall be determined using a rate of one dollar.
(2) Where, in respect of an electrical power transmission or distribution line which remains in place but for any reason has not been utilized for a period of one year or more, the actual value shall be determined by applying 10% of the rate prescribed for its class.
[en. B.C. Reg. 452/92, s. 4.]
6Where an electrical power transmission or distribution line referred to in section 21 (1) (a) of the Assessment Act is under construction, the assessor shall determine the percentage complete as of October 31 and the actual value of the line shall be determined by applying the percentage complete to the rate prescribed for that class.
[en. B.C. Reg. 414/93, s. 4.]
7The actual value of a tower is determined using the rates set out in Appendix A.
[en. B.C. Reg. 481/98, s. 2.]
8Pursuant to section 21 (4.1) of the Assessment Act, the assessment commissioner being of the opinion that the rates for valuing improvements under Appendix A of this regulation have changed substantially for the 2006 tax year from the rates for the 2005 tax year, the rates that would have been in effect for the 2006 tax year will be phased in equally over 3 years.
[en. B.C. Reg. 375/2005, s. 3.]
[en. B.C. Reg. 375/2005, s. 4.]
Communication towers — Installed Rates per Foot
Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs.
Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges.
| GUYED TOWERS (Triangular Base) | ||||||||||||||
| Low Cost Guyed Towers (Non-CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' and higher |
|||||||
| 11" and under side dimension | $76 | $77 | $81 | $86 | $91 | $96 | $102 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 12" to 14" side dimension | $ 92 | $ 89 | $ 92 | $ 96 | $102 | $108 | $114 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 15" to 17" side dimension | $114 | $114 | $116 | $119 | $123 | $127 | $132 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 18" to 23" side dimension | $134 | $130 | $132 | $136 | $142 | $149 | $155 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 24" to 29" side dimension | $155 | $153 | $156 | $162 | $170 | $177 | $186 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 30" and over side dimension | $201 | $194 | $195 | $199 | $204 | $211 | $219 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Guyed Towers (CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' to 179' |
180' to 199' |
200' to 219' |
220' to 239' |
240' to 259' |
260' to 279' |
280' to 299' |
300' and over |
| 11" and under side dimension | $106 | $133 | $147 | $155 | $160 | $165 | $168 | $170 | $172 | $174 | $175 | $175 | $176 | $177 |
| 12" to 14" side dimension | $127 | $160 | $177 | $186 | $193 | $197 | $202 | $204 | $205 | $207 | $209 | $210 | $211 | $212 |
| 15" to 17" side dimension | $181 | $203 | $213 | $220 | $225 | $228 | $231 | $232 | $233 | $234 | $235 | $236 | $237 | $238 |
| 18" to 23" side dimension | $212 | $228 | $235 | $239 | $243 | $245 | $246 | $248 | $249 | $250 | $251 | $252 | $252 | $253 |
| 24" to 29" side dimension | $279 | $289 | $296 | $301 | $305 | $309 | $311 | $314 | $317 | $319 | $322 | $324 | $327 | $329 |
| 30" to 35" side dimension | $318 | $343 | $355 | $363 | $368 | $371 | $374 | $375 | $377 | $379 | $380 | $381 | $382 | $382 |
| 36" to 39" side dimension | $361 | $389 | $403 | $411 | $417 | $421 | $424 | $425 | $427 | $429 | $431 | $431 | $432 | $433 |
| 40" to 47" side dimension | $424 | $436 | $441 | $445 | $447 | $448 | $450 | $450 | $451 | $451 | $452 | $453 | $453 | $453 |
| 48" to 53" side dimension | $478 | $502 | $512 | $520 | $525 | $528 | $531 | $531 | $533 | $534 | $536 | $537 | $538 | $538 |
| 54" and over side dimension | $581 | $580 | $580 | $581 | $582 | $584 | $586 | $587 | $588 | $590 | $592 | $594 | $595 | $597 |
Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.
| SELF SUPPORTED TOWERS (Triangular Base) | ||||||||||||||
| Low Cost Self Supported Towers (Non-CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' and higher |
|||||||||
| Light Weight | $89 | $88 | $96 | $110 | $124 | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Medium Weight | $100 | $101 | $111 | $124 | $140 | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Heavy Weight | $153 | $142 | $146 | $155 | $168 | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Self Supported Towers (CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' to 179' |
180' to 199' |
200' to 219' |
220' to 239' |
240' to 259' |
260' to 279' |
280' to 299' |
300' and over |
| Light Weight - No Platform | $238 | $204 | $221 | $255 | $288 | $332 | $381 | $424 | $476 | $527 | $578 | $629 | $680 | $731 |
| Medium Weight - 1 Platform | $288 | $297 | $332 | $374 | $417 | $467 | $510 | $560 | $603 | $654 | $705 | $756 | $807 | $858 |
| Heavy Weight - 2 or 3 Platforms | $340 | $391 | $442 | $493 | $544 | $595 | $645 | $689 | $739 | $790 | $832 | $884 | $926 | $977 |
| MONOPOLES | ||||||||||||||
| Height in Feet | 59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' to 179' |
180' to 199' |
200' and over |
|||||
| Monopoles, Stepped Pole - No Platform |
$230 | $255 | $288 | $340 | $391 | $442 | $493 | $553 | $603 | ~ | ~ | ~ | ~ | ~ |
| Monopoles, Stepped Pole - 1 Platform |
$417 | $382 | $391 | $417 | $450 | $502 | $544 | $595 | $645 | ~ | ~ | ~ | ~ | ~ |
| Monopoles, Tapered Pole - No Platform |
$272 | $306 | $357 | $417 | $476 | $544 | $603 | $671 | $739 | ~ | ~ | ~ | ~ | ~ |
| Monopoles, Tapered Pole - 1 Platform |
$467 | $433 | $450 | $493 | $544 | $595 | $654 | $714 | $781 | ~ | ~ | ~ | ~ | ~ |
| Each additional platform for monopoles (regardless of tower's height) | $9 941 | |||||||||||||
| SUPPORT STRUCTURES AND CUSTOM TOWERS for Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, etc. |
||
| Structure Frame (including foundations) |
Rate per cubic foot based on the volume enclosed within the exterior members of each
frame. For passive repeaters, do not measure framing in the reflector or between reflector and support structure. |
All sizes |
| $6.80 Per Cubic Foot | ||
Note: see also section 8 of B.C. Reg. 265/97 — Assessment Act Regulation
[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 21]
Copyright (c) Queen's Printer, Victoria, British Columbia, Canada