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Volume 56, No. 24

252/2013

The British Columbia Gazette,

Part II

December 17, 2013

B.C. Reg. 252/2013 , deposited December 11, 2013, pursuant to the ASSESSMENT ACT [section 21 (1)]. Regulation of the British Columbia Assessment Authority, dated December 6, 2013.

The British Columbia Assessment Authority orders the following:

Section 1 of the Railway and Pipeline Corporations Valuation Regulation, B.C. Reg. 203/86, is amended by striking out “ 2013 ” and substituting “ 2014 ”.

Section 3 (2) (

a) to (

k) is repealed and the following substituted:

(

a) Class 1 track, $194 000 per kilometre;

(

b) Class 2 track, $180 400 per kilometre;

(

c) Class 3 track, $139 500 per kilometre;

(

d) Class 4 track, $102 900 per kilometre;

(

e) Class 5 track, $13 200 per kilometre;

(

f) Class 6 track, $85 700 per kilometre;

(

g) Class 7 track, $0 per kilometre;

(

h) Class 8 track, $155 800 per kilometre;

(

i) Class 9 track, $141 300 per kilometre;

(

j) Class 10 track, $96 500 per kilometre;

(

k) Class 11 track, $83 500 per kilometre.

3 The following

section is added:

8 Pursuant to

section 21 (4.1) of the Assessment Act , the assessment authority, being of the opinion that the rates for valuing improvements under

section 3 (2) of the regulation have changed substantially for the 2014 taxation year from the rates for the 2013 taxation year, the rate that would have been effect for the 2014 taxation year will be phased in equally over three years.

4 Schedules A and B are repealed and the attached Schedules A and B are substituted.

— J. ROGERS, Chair, Board of Directors .

Schedule A

Outside diameter of Pipe (mm) Rate per Kilometre

Under 76

$30 000

76 or more and under 88

$33 300

88 or more and under 114

$36 700

114 or more and under 141

$47 300

141 or more and under 168

$58 400

168 or more and under 219

$69 500

219 or more and under 273

$88 900

273 or more and under 323

$111 500

323 or more and under 355

$129 400

355 or more and under 406

$152 700

406 or more and under 457

$193 000

457 or more and under 508

$221 100

508 or more and under 558

$260 200

558 or more and under 609

$321 500

609 or more and under 660

$349 300

660 or more and under 711

$377 500

For pipelines with outside diameter more than 711 mm, use

Schedule B

Schedule B

Outside diameter of Pipe (mm) Rate per Kilometre

219 or more and under 273

$113 900

273 or more and under 323

$126 900

323 or more and under 355

$167 200

355 or more and under 406

$185 700

406 or more and under 457

$276 000

457 or more and under 508

$295 700

508 or more and under 558

$344 600

558 or more and under 609

$469 300

609 or more and under 660

$497 200

660 or more and under 711

$521 800

711 or more and under 762

$554 700

762 or more and under 863

$631 600

863 or more and under 914

$673 300

914 or more and under 965

$716 000

965 or more and under 1 016

$771 100

1 016 or more and under 1 066

$827 100

1 066 or more and under 1 219

$882 300

1 219 and more

$1 036 100

For pipelines with outside diameter less than 219 mm, use

Schedule A

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