Interpretation

0.1In this regulation, "gathering pipeline" means a pipeline used for the transportation of

(a)natural gas from a well-head to the intake valve at a scrubbing, processing or refining plant which precedes the transfer of gas to a transmission line or a distribution line, or

(b)petroleum or a petroleum product from a well-head to the intake valve at a refining, processing or storage facility which precedes transfer of the petroleum or petroleum product to a transportation line.

[en. B.C. Reg. 449/2003, s. 1.]

Class 1 — residential

1Class 1 property shall include only:

(a)land or improvements, or both, used for residential purposes, including single family residences, duplexes, multi-family residences, apartments, condominiums, manufactured homes, nursing homes, rest homes, summer and seasonal dwellings, bunkhouses, cookhouses and ancillary improvements compatible with and used in conjunction with any of the above, but not including

(i)hotels or motels other than the portion of the hotel or motel building occupied by the owner or manager as his or her residence,

(ii)land or improvements or both that are owned by the Crown in right of Canada or the Province, or by an agent of either, and are used for the purposes of

(A)a penitentiary or correctional centre,

(B)a provincial mental health facility as defined in the Mental Health Act, or

(C)a hospital for the care of the mentally or physically handicapped, and

(iii)20 or more strata lots that are

(A)on one parcel or contiguous parcels,

(B)used or available for overnight accommodation,

(C)controlled or managed by persons, or a person, who control or manage 85% or more of the strata lots on the parcel or contiguous parcels referred to in clause (A) that are used or available as referred to in clause (B), and

(D)offered for rent, or rented, for periods of less than 7 days to persons, or a person, as overnight accommodation for at least 50% of the 12 month period ending on October 31 of the year previous to the taxation year for which the assessment roll is completed,

and, for the purposes of this provision, strata lots that are "used or available for overnight accommodation" do not include strata lots that are used or available for parking, storage or similar purposes or for commercial purposes other than overnight accommodation, and

(iv)in respect of a single family residence that is the principal residence of the owner or manager,

(A)rooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodation

(I) for periods of less than 7 days, and

(II) for at least 50% of the 12 month period ending on October 31 of the year previous to the taxation year for which the assessment roll is completed,

other than that area equivalent to 3 times the average room size of all the rooms within the residence that are offered for rent or rented by the owner or manager as bed and breakfast accommodation, and

(B)the proportion of the common area of the residence that the area of the rooms described in clause (A) and not included in this class is of the total area of the residence;

(b)improvements on land classified as a farm and used in connection with the farm operation, including the farm residence and outbuildings;

(c)land having no present use and which is neither specifically zoned nor held for business, commercial or industrial purposes;

(d)land or improvements, or both, used for child daycare purposes, including group daycares, preschools, special needs daycares, family daycares, out of school care, residential care, emergency care and child minding, as defined in the Community Care Facility Act or regulations to that Act.

[am. B.C. Regs. 220/86; 348/87; 402/93; 474/94; 485/95; 67/2001; 340/2004, s. (a); 560/2004.]

Class 2 — utilities

2Class 2 property includes only

(a)land or improvements used or held as track in place, right of way or a bridge for the purposes of, or for purposes ancillary to, the business of transportation by railway, and

(b)land or improvements used or held for the purposes of, or for purposes ancillary to, the business of

(i)transportation, transmission or distribution by pipeline,

(ii)telecommunications, including transmission of messages by means of electric currents or signals for compensation,

(iii)generation, transmission or distribution of electricity, or

(iv)receiving, transmission and distribution of closed circuit television,

except that part of land or improvements

(c)included in Classes 1, 4 or 8,

(c.1)used as a gathering pipeline,

(d)used as an office, retail sales outlet, administration building or for an ancillary purpose, or

(e)used for a purpose other than a purpose described in paragraphs (a) or (b).

[en. B.C. Reg. 327/96, s. 1; am. B.C. Regs. 356/2000, s. 2; 449/2003, s. 2.]

Repealed

3Repealed. [B.C. Reg. 340/2004, s. (b).]

Class 4 — major industry

4Class 4 property shall include only the property referred to in section 20 (3) of the Act, that is to say,

(a)land used in conjunction with the operation of industrial improvements, and

(b)industrial improvements.

[en. B.C. Reg. 99/88.]

Class 5 — light industry

5Class 5 property must include only land or improvements, or both,

(a)used as a gathering pipeline,

(b)used or held for the purpose of extracting, processing, manufacturing or transporting of products, or

(c)used for the storage of products as ancillary to or in conjunction with the extracting, processing, manufacturing or transporting of products referred to in paragraph (b),

but does not include those lands or improvements, or both,

(d)included in class 2 or 4,

(e)used or held for the purposes of, or for purposes ancillary to, the business of transportation by railway,

(f)used principally as an outlet for the sale of a finished product to a purchaser for purposes of his or her own consumption or use and not for resale in either the form in which it was purchased or any other form, and

(g)used for extracting, processing, manufacturing or storage of food, non-alcoholic beverages or water.

[en. B C. Reg. 99/88; am. B.C. Regs. 364/88; 389/94; 327/96, s. 2; 449/2003, s. 3.]

Class 6 — business and other

6Class 6 property shall include all land and improvements not included in Classes 1 to 5 and 7 to 9.

Class 7 — managed forest land

7Class 7 property must include only land meeting the definition of managed forest land.

[en. B.C. Reg. 340/2004, s. (c).]

Class 8 — recreational property/non-profit organization

8Class 8 property shall include only:

(a)land, but not improvements on that land, used solely as an outdoor recreational facility for the following activities or uses:

(i)golf;

(ii)skiing;

(iii)tennis;

(iv)ball games of any kind;

(v)lawn bowling;

(vi)public swimming pool;

(vii)motor car racing;

(viii)trap shooting;

(ix)archery;

(x)ice skating;

(xi)waterslides;

(xii)museums;

(xiii)amusement parks;

(xiv)horse racing;

(xv)rifle shooting;

(xvi)pistol shooting;

(xvii)horse back riding;

(xviii)roller skating;

(xix)marinas;

(xx)parks and gardens open to the public;

(xxi)hang gliding;

(xxii)bicycling in addition to, or as part of, one of the activities or uses set out in subparagraphs (i) to (xxi);

(xxiii)camping;

(b)that part of any land and improvements used or set aside for use as a place of public worship or as a meeting hall for a nonprofit fraternal organization of persons of either or both sexes, together with the facilities necessarily incidental to that use, for at least 150 days in the year ending on June 30, of the calendar year preceding the calendar year for which the assessment roll is being prepared, not counting any day in which the land and improvements so used or set aside are also used for

(i)any purpose by an organization that is neither a religious organization nor a non-profit fraternal organization,

(ii)entertainment where there is an admission charge, or

(iii)the sale or consumption, or both, of alcoholic beverages.

[en. B.C. Reg. 477/92; am. B.C. Regs. 517/2004; 348/2005.]

Class 9 — farm

9Class 9 property shall include only land classified as farm land.

Split classification

10Where a property falls into 2 or more prescribed classes, the assessor shall determine the share of the actual value of the property attributable to each class and assess the property according to the proportion each share constitutes of the total actual value.

[en. B.C. Reg. 268/91.]