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B.C. Reg. 302/90
O.C. 1373/90
Deposited September 7, 1990
This archived regulation consolidation is current to January 2, 2007 and includes changes enacted and in force by that date. For the most current information, click here.

Assessment Act

Exempt Interests Regulation

[includes amendments up to B.C. Reg. 546/2004, December 31, 2004]

Contents
  Interpretation
  What interests are exempt from liability to assessment?
  What interests are not exempt from liability to assessment?

Interpretation

1  In this regulation:

"mineral lands" has the same meaning as in section 1 of the Mineral Tenure Act;

"mineral title" has the same meaning as in section 1 of the Mineral Tenure Act;

"road" has the same meaning as in section 1 of the Highway (Industrial) Act;

"mining lease" has the same meaning as in section 1 of the Mineral Tenure Act;

"exploration and development" has the same meaning as in section 1 of the Mineral Tenure Act.

What interests are exempt from liability to assessment?

2  The following classes of interests are not liable to assessment under section 26, 27, 28 or 29 of the Assessment Act:

(a) a grazing licence or permit, or a hay cutting licence, permit or temporary permit granted under the Range Act;

(b) a trapline cabin for which the Minister of Water, Land and Air Protection has registered a site location;

(c) an interest in land that

(i)  is the subject of a licence, agreement or permit referred to in section 12 of the Forest Act, or

(ii)  is occupied by a forest service road as defined in the Forest Act;

(d) the interest of a person in Crown land that is occupied by a road or other improvement, if

(i)  the road or other improvement is constructed, used or maintained by that person as a free miner for the purposes only of exploration and development of minerals and coal, or

(ii)  the road is an access road to a mine as defined in the Mines Act;

(e) a gravel licence granted by the Crown, as represented by the Minister of Transportation;

(f) an interest of a residential tenant in property owned, wholly or partly, by the Provincial Rental Housing Corporation;

(g) the interest in Crown land that is occupied by

(i)  a road, if the road is a development road designated under subsection 8 (1) of the Petroleum and Natural Gas Act, or

(ii)  a service road constructed under a permit granted pursuant to section 14 (1) (c) of the Land Act if that road is being used or maintained for the purposes of petroleum exploration, development or production;

(h) the interest of a person in that part of a controlled recreation area, established under a ski hill operating agreement between the Minister of Water, Land and Air Protection and a ski hill operator, which lies outside the ski hill boundaries established under that agreement;

(i) any interest in land or improvements that is transferred to and vested in the Greater Vancouver Transportation Authority by an order made under section 13 (4) of the Transportation Act.

[am. B.C. Regs. 481/92, ss. 1, 2; 270/93, s. (a); 418/97, s. 1; 88/99; 546/2004, App. s. 2.]

What interests are not exempt from liability to assessment?

3  The interests referred to in section 2 do not include the following:

(a) an interest in an improvement, other than a road or a forest service road, on land described in section 2 (c);

(b) the interest of a person in Crown land that is occupied by a road or other improvement where the road or other improvement is constructed, used, maintained or held within a mine site or sites ancillary to a mine;

(c) the interest of a person in Crown land described in section 2 (g) (ii) where that road is constructed, used, maintained or held within plant sites, well sites or sites ancillary to those plants and wells.

[am. B.C. Regs. 481/92, s. 3; 270/93, s. (b); 418/97, s. 2.]

[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 74 (2) (c)]