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B.C. Reg. 276/84
Assessment Commissioner
Deposited August 30, 1984
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

Land Values For Farm Land Regulation

[includes amendments up to B.C. Reg. 486/2003]

1The attached land value schedules must be used for determination of value for the purposes of assessment for the 1999 and subsequent taxation years.

[en. B.C. Reg. 391/98.]

Schedules

[am. B.C. Regs. 389/88; 228/91; 364/92; 506/92; 298/93, ss. 2 and 3; 454/94; 469/94;
407/95; 381/96; 323/97; 391/98; 486/2003.]

1In these schedules,

(a)where the land use indicated is "orchards-vineyards", land is rated by number according to the productivity of the soil type for tree fruits, on a scale of 0-100 with 100 being the highest degree of productivity,

(a.1)where the land use indicated is "aquaculture", land is rated by number according to the production potential of the site for aquaculture, on a scale of 10-50 with 50 being the highest degree of productivity,

(b)where the land use is other than "orchards-vineyards" or "aquaculture", land is rated according to a number appearing in a "land capability" or "soil capability" column, and the numbers 1 to 7 in either of those columns refer respectively to soil capability classes 1 to 7 of the "Soil Capability Classification for Agriculture" contained in The Land Inventory Report No. 2-1965 published by the Department of Forestry, Canada; which soil capability classes may be summarized as follows:

Class 1 — Soils with no significant limitations in use for crops;

Class 2 — Soils with moderate limitations that restrict the range of crops or require moderate conservation practices;

Class 3 — Soils with moderately severe limitations that restrict the range of crops or require special conservation practices;

Class 4 — Soils with severe limitations that restrict the range of crops or require special conservation practices or both;

Class 5 — Soils with very severe limitations that restrict their capability to producing perennial forage crops, and improvement practices are feasible;

Class 6 — Soils capable only of producing perennial forage crops, and improvement practices are not feasible;

Class 7 — Soils with no capability for arable culture or permanent pasture,

and the numbers 8 and 0 refer respectively to land comprising the farmstead curtilage; and

(c)the "rate code" or "rating" column is for office use only.

The 85 pages of schedules may be found at pages 360 to 445 of the September 18, 1984 issue of the British Columbia Gazette Part 2.

Schedules 5-2, 5-3, 6-1, 6-3, 24-3, 25-3 and 26-1 were replaced and Schedules 26-2 and 26-3 were added by B.C. Reg. 389/88. See pages 510 to 518 of the October 18, 1988 B.C. Gazette Part 2.

Schedules 15-4, 16-1, 21-6, 23-2, 23-3, 24-2, 24-3 and 24-4 were replaced by B.C. Reg. 228/91. See pages 285 to 293 of the August 20,1991 B.C. Gazette Part 2.

Schedules 8-3, 21-4 and 25-2 were replaced and Schedule 25-3 was repealed by B.C. Reg. 364/92. See pages 466 to 469 of the September 29, 1992 B.C. Gazette Part 2.

Schedule 27-1 was replaced by B.C. Reg. 506/92. See pages 741 to 742 of the December 22, 1992 B.C. Gazette Part 2.

Schedules 21-3, 21-5 and 21-6 were replaced by B.C. Reg. 298/93. See pages 518 to 520 of the August 31, 1993 B.C. Gazette Part 2.

Schedule 21-2 was replaced by B.C. Reg. 454/94. See page 606 of the B.C. Gazette Part 2, Volume 37, No. 26.

Schedule 27-1 was replaced and Schedule 25-3 was added by B.C. Reg. 469/94. See pages 615 to 616 of the B.C. Gazette Part 2, Volume 37, No. 26.

Schedule 24-3 was replaced by B.C. Reg. 407/95. See pages 672 and 673 of the October 10, 1995 B.C. Gazette Part 2, Volume 38, No. 21.

Schedules 1-1 to 1-3, 4-1, 4-2, 12-1, 12-2, 13-1 to 13-4, 15-1 to 15-10, 16-2, 16-3, 17-1 to 17-8, 20-2, 20-5 to 20-9, 21-1 to 21-6, 22-1, 23-1 to 23-3, 25-1, 25-2 and 26-1 were replaced and Schedule 26-4 was added by B.C. Reg. 381/96. See pages 905 to 955 of the B.C. Gazette Part 2, Volume 39, No. 26.

Schedule 20-5 was replaced by B.C. Reg. 323/97. See pages 1247 and 1248 of the B.C. Gazette Part 2, Volume 40, Number 19.

Note: see also section 10 of B.C. Reg. 799/74 — Assessment Act Regulations

[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 23 (7)]