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Licence Disclaimer |
| B.C. Reg. 226/86 Assessment Commissioner |
Deposited September 30, 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. 377/2005, December 19, 2005]
1In this regulation:
"access line" means an individual capacity line circuit including associated cables, towers, poles and wires directly connecting a customer with a central telephone office;
"B.C.R." means the British Columbia Railway Company;
"B.N.S.F." means the Burlington Northern and Santa Fe Railway Company;
"C.N.R." means the Canadian National Railway Company;
"C.P.R." means the Canadian Pacific Railway Company;
"fibre optics cable" means the portion of a fibre optics system between a transmitting and receiving unit and the next transmitting and receiving unit in that system, but does not include an access line;
"fibre optics system" means a system of cables together with the lines, towers, poles and wires associated with those cables used for communications by means of light guide, optical wave guide or other fibre optic technology;
"September 30" means September 30 in the year preceding the year for which the assessment roll or revised assessment roll is completed;
"subscriber" means
(a)a household of persons, whether occupying a single unit or a multiple unit residence to which cable television or data telecommunication services are provided directly or indirectly, or
(b)the owner or operator of a hotel, hospital, nursing home or other commercial or institutional premises to which cable television or data telecommunication services are provided;
"subscriber drop" means the equipment or facilities used for the distribution of cable television programming or data telecommunication services distributed on its basic band from the point at which these services are diverted from the distribution system to a television receiver, F.M. receiver, channel converter or other terminal device in a subscriber’s household or premises for the exclusive benefit of that subscriber;
"tower" means a tower of a telecommunications corporation, unless the value of that tower has been included in the rates set out in section 3 or section 9.
[en. B.C. Reg. 295/89, s. 2; am. B.C. Regs. 412/93, s. 1; 460/94, s. 1; 302/95, s. 1; 482/95, s. 1; 500/95, s. 1; 416/97, s. 1; 421/98, s. 1; 283/2001, s. 1; 501/2003, 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. 287/90, s. 1; am. B.C. Regs. 504/92, s. 2; 412/93, s. 2; 460/94, s. 2; 482/95, s. 2; 353/96, s. 1; 416/97, s. 1; 421/98, s. 2; 426/99, s. 1; 316/2000, s. 1; 283/2001, s. 2; 363/2002, s. 1; 501/2003, s. 2; 553/2004, s. 1; 377/2005, s. 1.]
3The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $405 per access line.
[en. B.C. Reg. 287/90, s. 2; am. B.C. Regs. 504/92, s. 3; 412/93, s. 3; 353/96, s. 2; 426/99, s. 2; 316/2000, s. 2; 501/2003, s. 3; 553/2004, s. 3; 377/2005, s. 2.]
4(1) In this section
(a)"Class 1 fibre optics cable" means a cable known as the Lightguide System installed between Vancouver and the British Columbia/Alberta border,
(b)"Class 2 fibre optics cable" means a portion of a cable buried within the C.N.R. right of way, between Vancouver and the British Columbia/Alberta border,
(c)"Class 3 fibre optics cable" means the lit fibre portion of a submerged submarine cable located between Point Roberts and Victoria, or between Fleming Beach and the Canada/United States border,
(d)"Class 4 fibre optics cable" means a cable located primarily within an existing communications duct and running between the Matsqui Test Centre and the Aldergrove microwave site,
(e)"Class 5 fibre optics cable" means a cable located primarily within an existing communications duct, that runs either between the Vancouver Test Centre and Thornton railyard or between the Vancouver Test Centre and the Richmond Test Centre,
(f)"Class 6 fibre optics cable" means a cable that is installed below ground level at an average depth within the system of less than 5 feet, between Qualicum Beach, Chemainus and Port Alberni,
(g)"Class 7 fibre optics cable" means a cable of which 80% or more is installed at or above ground level, located between Lake Cowichan and Port Alberni,
(h)"Class 8 fibre optics cable" means an approximate 10% interest in a cable installed in a C.P.R. right of way through Marpole, Westminster and Cascade Subdivisions,
(i)"Class 9 fibre optics cable" means a submerged submarine cable located between Vancouver and Qualicum Beach, Vancouver and Chemainus, and along the Alberni Inlet,
(j)"Class 10 fibre optics cable" means a cable not valued according to any other rate,
(k)"Class 11 fibre optics cable" means an approximate 12% interest in a cable installed in a B.N.S.F. right of way between the Vancouver Test Centre and the Burnaby Test Centre,
(l)"Class 12 fibre optics cable" means an approximate 37% interest in a cable installed in a B.N.S.F. right of way between the Vancouver Test Centre and the Burnaby Test Centre,
(m)"Class 13 fibre optics cable" means cable installed in a B.C.R. right of way from Lone Butte to 100 Mile House,
(n)"Class 14 fibre optics cable" means cable installed in the Municipality of Prince George from Gunn Rd. to the B.C.R. railyard and Plaza 400,
(o)"Class 15 fibre optics cable" means an approximate 83% interest in a cable installed between the Aldergrove microwave site and the British Columbia/Washington border,
(p)"Class 16 fibre optics cable" means an approximate 17% interest in a cable installed between the Aldergrove microwave site and the British Columbia/Washington border,
(q)"Class 17 fibre optics cable" means cable installed between the Burnaby microwave site and Teleglobe’s head office in Burnaby,
(r)"Class 18 fibre optics cable" means cable installed aerially between Parksville and Campbell River,
(s)"Class 19 fibre optics cable" means a cable installed within an existing communications duct between Whalley and the British Columbia/ Washington border,
(t)"Class 20 fibre optical cable" means a cable, known as HDR-3, installed primarily aerially between Vancouver and the British Columbia/Alberta border,
(u)"Class 21 fibre optics cable" means a cable installed primarily aerially between Kamloops and Prince George,
(v)"Class 22 fibre optics cable" means a cable installed primarily aerially between Prince George and Terrace or between Prince George and Terrace or between Prince George and Jackman,
(w)"Class 23 fibre optics cable" means a cable installed primarily in the B.N.S.F. right of way between Vancouver and the British Columbia/Washington border,
(x)"Class 24 fibre optics cable" means an approximate 25% interest in a cable installed in a C.P.R. right of way through Marpole, Westminster and Cascade Subdivisions,
(y)"Class 25 fibre optics cable" means the lit fibre portion of a cable installed below ground level within the C.P.R. right of way, and running from Vancouver to the British Columbia/ Alberta border,
(z)"Class 26 fibre optics cable" means the lit fibre portion of a cable installed within an existing conduit, and running from Cambie St. to 301 Industrial Way,
(aa)"Class 27 fibre optics cable" means the lit fibre portion of a cable installed and running from the Oak St. Bridge to Point Roberts, or from Cordova Bay to Fleming Beach,
(bb)"Class 28 fibre optics cable" means the lit fibre portion of a cable installed in an existing conduit, and running from 301 Industrial Way to the Oak St. Bridge,
(cc) "Class 29 fibre optics cable" means the dark fibre portion of a cable installed below ground level within the C.P.R. right of way, and running from Vancouver to the British Columbia/Alberta border,
(dd)"Class 30 fibre optics cable" means the dark fibre portion of a cable installed in an existing conduit, and running from Cambie St. to 301 Industrial Way,
(ee)"Class 31 fibre optics cable" means the dark fibre portion of a cable installed and running from the Oak St. Bridge to Point Roberts, or from Cordova Bay to Fleming Beach, and
(ff)"Class 32 fibre optics cable" means the dark fibre portion of a cable installed in an existing conduit, and running from 301 Industrial Way to the Oak St. Bridge, and
(gg)"Class 33 fibre optics cable" means the dark fibre portion of a submerged submarine cable located between Point Roberts and Victoria, or between Fleming Beach and the Canada/United States border.
(2) The actual value of a fibre optics cable, unless section 9 applies, is determined using the following rates:
| Class 1 | $27 780 per kilometre | |
| Class 2 | $5 845 per kilometre | |
| Class 3 | $1 290 per fibre per kilometre | |
| Class 4 | $12 725 per kilometre | |
| Class 5 | $14 630 per kilometre | |
| Class 6 | $31 610 per kilometre | |
| Class 7 | $7 395 per kilometre | |
| Class 8 | $3 995 per kilometre | |
| Class 9 | $26 500 per kilometre | |
| Class 10 | $7 000 per fibre per kilometre | |
| Class 11 | $2 245 per kilometre | |
| Class 12 | $6 310 per kilometre | |
| Class 13 | $13 755 per kilometre | |
| Class 14 | $27 600 per kilometre | |
| Class 15 | $33 450 per kilometre | |
| Class 16 | $5 155 per kilometre | |
| Class 17 | $54 820 per kilometre | |
| Class 18 | $8 595 per kilometre | |
| Class 19 | $9 960 per kilometre | |
| Class 20 | $8 710 per kilometre | |
| Class 21 | $6 830 per kilometre | |
| Class 22 | $8 705 per kilometre | |
| Class 23 | $40 010 per kilometre | |
| Class 24 | $8 890 per kilometre | |
| Class 25 | $225 per fibre per kilometre | |
| Class 26 | $155 per fibre per kilometre | |
| Class 27 | $980 per fibre per kilometre | |
| Class 28 | $105 per fibre per kilometre | |
| Class 29 | $195 per fibre per kilometre | |
| Class 30 | $120 per fibre per kilometre | |
| Class 31 | $935 per fibre per kilometre | |
| Class 32 | $60 per fibre per kilometre | |
| Class 33 | $965 per fibre per kilometre |
[en. B.C. Reg. 283/2001, s. 3; am. B.C. Regs. 363/2002, s. 2; 501/2003, ss. 4 and 5; 553/2004, ss. 3 and 4; 377/2005, s. 3.]
4.1(1) Despite section 2, for the 2001 taxation year, the following definitions apply:
(a)"Class 25 fibre optic cable" means a cable installed below ground level within the C.P.R. right of way, and running from Vancouver to the British Columbia/Alberta border;
(b)"Class 26 fibre optic cable" means a cable installed within an existing conduit, and running from Cambie Street to 301 Industrial Way;
(c)"Class 27 fibre optic cable" means a cable installed and running from the Oak Street Bridge to Point Roberts, or from Cordova Bay to Flemming Beach;
(d)"Class 28 fibre optic cable" means a cable installed within an existing conduit, and running from 301 Industrial Way to the Oak Street Bridge.
(2) Unless section 9 applies, the actual value of each of the classes of fibre optics cable defined in this section is determined using the following rates for the 2001 taxation year:
| Class 25 | $495 per fibre per kilometre | |
| Class 26 | $155 per fibre per kilometre | |
| Class 27 | $1 060 per fibre per kilometre | |
| Class 28 | $150 per fibre per kilometre |
[en. B.C. Reg. 377/2004.]
6The actual value of the metallic cable of a telecommunications corporation is determined using the following rates:
(a)$28 903 per kilometre, for cable below ground;
(b)$16 690 per kilometre, for submerged submarine cable;
(c)$1 per kilometre, for cable out of service.
[en. B.C. Reg. 353/96, s. 4; am. B.C. Reg. 316/2000, s. 3.]
7(1) Where, in respect of a telecommunications cable 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 telecommunications cable 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 telecommunications cable shall be determined using a rate of $1.
(2) In respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act, which has dark fibre optic strands, and for which
(a)a senior executive of the corporation provides the Assessment Commissioner with documentation certifying which of those strands have been dark for a period of one year or more, and
(b)there is no rate otherwise provided in this regulation for the dark portions of that cable,
the valuation rate for each such cable is the total of
(c)10% of the rate that would have applied to that fibre strand if it had been lit, for each dark fibre strand in the cable,
(d)the rate for each lit fibre strand in the cable, and
(e)the installation cost for the cable.
[en. B.C. Reg. 504/92, s. 6; am. B.C. Reg. 501/2003, s. 7.]
8Where a fibre optics cable, of a telecommunications corporation 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. 412/93, s. 6.]
9The actual value of the lines, cables and wires, including fibre optics cable, of a cable television corporation is determined using the rate of $196 per subscriber drop.
[en. B.C. Reg. 482/95, s. 5; am. B.C. Regs. 316/2000, s. 4; 501/2003, s. 8; 553/2004, s. 5; 377/2005, s. 4.]
9.1(1) Unless section 9 applies, the actual value of the lines, cables and wires, including fibre optics cable, of a cable television corporation for the 2004 taxation year is determined using the rate of $180 per subscriber drop.
(2) Unless section 9 applies, the actual value of the lines, cables and wires, including fibre optics cable, of a cable television corporation for the 2005 taxation year is determined using the rate of $190 per subscriber drop.
[en. B.C. Reg. 377/2005, s. 5.]
10The actual value of a tower is determined using the rates set out in Appendix A and, 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. 421/98, s. 4; am. B.C. Reg. 377/2005, s. 6.]
11Pursuant to section 21 (4.1) of the Assessment Act, the Assessment Commissioner being of the opinion that the rates for valuing improvements under this regulation, except for those rates set out in section 6 and Appendix A, have changed substantially for the 2004 tax year from the rates for the 2003 tax year, the rate that would have been in effect for the 2004 tax year will be phased in equally over three years.
[en. B.C. Reg. 501/2003, s. 9.]
12Any notification to be provided to the Assessment Commissioner under this regulation must be provided by October 31 in any year to be effective for the following tax year.
[en. B.C. Reg. 501/2003, s. 9.]
[en. B.C. Reg. 377/2005, s.7.]
Communication towers — Installed Rates per Foot
Tower Cost Includes: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs.
Tower Cost Excludes: 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 | $690 | $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 10 of B.C. Reg. 799/94 — Assessment Act Regulations.
[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