Exclusion of Railway Bridges and Tunnels from the Definition of Improvements Regulation

B.C. Reg. 328/96
O.C. 1331/96

Deposited November 18, 1996

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.

Assessment Act

Exclusion of Railway Bridges and Tunnels
from the Definition of Improvements
Regulation

[includes amendments up to B.C. Reg. 448/2003]

Section Repealed

1Repealed. [B.C. Reg. 448/2003, s. (b).]

Exclusions effective for the 2000 and subsequent taxation years

2Bridges that carry track in place of a railway corporation are excluded from the definition of "improvements" in section 1 of the Assessment Act for 2000 and subsequent taxation years except in the following jurisdictions listed in Schedule 2.

Exclusion of tunnels

2.1Tunnels that carry track in place of a railway corporation are excluded from the definition of improvements in section 1 of the Assessment Act.

[en. B.C. Reg. 448/2003, s. (c).]

Exclusion for school tax purposes

3Despite sections 1 and 2, in relation to taxes under the School Act, bridges that carry track in place of a railway corporation are excluded from the definition of "improvements" in section 1 of the Assessment Act in 1997 and subsequent taxation years.

Schedule 1

Repealed. [B.C. Reg. 448/2003, s. (b).]

Schedule 2

The Corporation of the City of Revelstoke

The Corporation of the District of Pitt Meadows

District of Sicamous

The Corporation of the Village of Lytton

[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 22 (1) (a)]