"Point in Time" Regulation Content
Assessment Act
Restricted-Use Property Valuation Regulation
B.C. Reg. 236/2017
NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present) | |
SECTION | EFFECTIVE DATE |
---|---|
Part 1 | December 16, 2019 |
Section 1 | December 16, 2019 |
Section 2 | December 10, 2018 |
December 16, 2019 | |
Section 3 | December 16, 2019 |
Section 4 | December 10, 2018 |
December 16, 2019 | |
Part 2 | December 16, 2019 |
Section 5 | December 16, 2019 |
Section 6 | December 16, 2019 |
Section 7 | December 16, 2019 |
Schedule | December 10, 2018 |
December 16, 2019 | |
December 16, 2019 | |
December 16, 2019 |
Section 1 definitions of "adjustment factor", "berth improvement", "double berth", "NAV CANADA" and "single berth" were added by BC Reg 267/2019, effective December 16, 2019.
Section 2 (2) (a) BEFORE amended by BC Reg 264/2018, effective December 10, 2018.
(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2018 taxation year, as at December 31, 2017, and
Section 2 BEFORE amended by BC Reg 267/2019, effective December 16, 2019.
Interpretation of Schedule
2 In the Schedule,
(a) an assessment roll number set out in Column 1 of the Schedule is the number on the assessment roll prepared by the British Columbia Assessment Authority for the 2019 taxation year, as at December 31, 2018, and
(b) the facility names set out in Column 5 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number.
[am. B.C. Reg. 264/2018, s. 1.]
Section 4 (2) and (3) BEFORE amended by BC Reg 264/2018, effective December 10, 2018.
(2) The actual value of designated restricted-use property listed in Column 1 is, for the 2018 taxation year, the amount set out opposite in Column 2 of the Schedule.
(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 is, for the 2018 taxation year, the amount set out opposite in Column 3 or 4 of the Schedule, as applicable.
Section 4 (1), (2) and (3) BEFORE amended by BC Reg 267/2019, effective December 16, 2019.
(1) The property identified by the assessment roll numbers listed in Column 1 of the Schedule is designated for the purposes of section 20.5 [special valuation rules for restricted-use property] of the Act.
(2) The actual value of designated restricted-use property listed in Column 1 is, for the 2019 taxation year, the amount set out opposite in Column 2 of the Schedule.
(3) The actual value of land and improvements that are designated restricted-use property listed in Column 1 is, for the 2019 taxation year, the amount set out opposite in Column 3 or 4 of the Schedule, as applicable.
Schedule BEFORE re-enacted by BC Reg 264/2018, effective December 10, 2018.
Assessment Roll Designations and Actual Value for the 2018 Taxation Year
Item | Column 1 Assessment Roll Number | Column 2 Actual Value for 2018 Taxation Year | Column 3 Land Value for 2018 Taxation Year | Column 4 Improvement Value for 2018 Taxation Year | Column 5 Facility Name |
1 | 01-302-311834001 | $1 181 000 | $840 000 | $341 000 | BRENTWOOD BAY TERMINAL |
2 | 01-332-21400001 | $590 000 | $576 000 | $14 000 | QUONSET HUT IN WORKS YARD |
3 | 01-332-21452010 | $40 829 000 | $19 535 000 | $21 294 000 | SWARTZ BAY TERMINAL |
4 | 01-764-08630020 | $150 000 | $150 000 | $0 | VACANT LAND |
5 | 01-764-01049030 | $285 300 | $254 000 | $31 300 | VESUVIUS (UPLAND) SALTSPRING TERMINAL |
6 | 01-764-12999239 | $890 000 | $223 000 | $667 000 | LYALL HARBOUR SATURNA TERMINAL |
7 | 01-764-01800168 | $715 000 | $414 000 | $301 000 | VESUVIUS SALTSPRING TERMINAL |
8 | 01-764-02061001 | $1 385 000 | $994 000 | $391 000 | STURDIES BAY GALIANO TERMINAL |
9 | 01-764-13039014 | $1 553 000 | $1 201 000 | $352 000 | OTTER BAY PENDER TERMINAL |
10 | 01-764-01800485 | $1 651 000 | $1 209 000 | $442 000 | FULFORD SALTSPRING TERMINAL |
11 | 01-764-05162064 | $2 526 000 | $1 842 000 | $684 000 | VILLAGE BAY MAYNE TERMINAL |
12 | 01-764-00877005 | $3 382 000 | $2 507 000 | $875 000 | LONG HARBOUR SALTSPRING TERMINAL |
13 | 04-250-84746001 | $1 330 000 | $1 018 000 | $312 000 | NANAIMO TERMINAL |
14 | 04-250-16182640 | $15 292 000 | $6 586 000 | $8 706 000 | DUKE POINT TERMINAL |
15 | 04-250-89058000 | $20 809 000 | $8 940 000 | $11 869 000 | DEPARTURE BAY TERMINAL |
16 | 04-315-13978000 | $475 000 | $324 000 | $151 000 | CROFTON TERMINAL |
17 | 04-315-17994000 | $474 000 | $270 000 | $204 000 | CHEMAINUS TERMINAL |
18 | 04-765-04586001 | $2 600 | $2 600 | $0 | VACANT LAND |
19 | 04-765-04587001 | $3 100 | $3 100 | $0 | VACANT LAND |
20 | 04-765-18464011 | $4 900 | $4 900 | $0 | VACANT LAND |
21 | 04-765-04586000 | $425 000 | $193 000 | $232 000 | THETIS ISLAND TERMINAL |
22 | 04-765-04587000 | $379 000 | $238 000 | $141 000 | PENELAKUT ISLAND TERMINAL |
23 | 04-765-18464010 | $545 000 | $297 000 | $248 000 | MILL BAY TERMINAL |
24 | 04-768-13919141 | $7 600 | $7 600 | $0 | VACANT LAND |
25 | 04-768-13919140 | $393 000 | $220 000 | $173 000 | GABRIOLA ISLAND TERMINAL |
26 | 06-330-3906200 | $1 376 000 | $460 000 | $916 000 | WESTVIEW POWELL RIVER TERMINAL |
27 | 06-334-02600000 | $1 245 000 | $503 000 | $742 000 | BEAR COVE PORT HARDY TERMINAL |
28 | 06-336-08751002 | $1 289 000 | $913 000 | $376 000 | CAMPBELL RIVER TERMINAL |
29 | 06-502-00150100 | $535 000 | $123 000 | $412 000 | ALERT BAY (JUR 502) TERMINAL |
30 | 06-563-02025000 | $920 000 | $149 000 | $771 000 | PORT MCNEILL TERMINAL |
31 | 06-747-27150101 | $5 700 | $5 700 | $0 | VACANT LAND |
32 | 06-747-18951551 | $453 000 | $200 000 | $253 000 | BLUBBER BAY TEXADA ISLAND TERMINAL |
33 | 06-747-27150100 | $1 419 000 | $719 000 | $700 000 | SALTERY BAY TERMINAL |
34 | 06-771-27113951 | $3 100 | $3 100 | $0 | VACANT LAND |
35 | 06-771-27113956 | $10 800 | $10 800 | $0 | VACANT LAND |
36 | 06-771-27113953 | $55 000 | $55 000 | $0 | VACANT LAND |
37 | 06-771-27113150 | $603 000 | $199 000 | $404 000 | DENMAN ISLAND EAST TERMINAL |
38 | 06-771-27110150 | $593 000 | $199 000 | $394 000 | HORNBY ISLAND TERMINAL |
39 | 06-771-27113950 | $1 711 000 | $317 000 | $1 394 000 | DENMAN ISLAND WEST TERMINAL |
40 | 06-771-27113955 | $1 917 000 | $335 000 | $1 582 000 | BUCKLEY BAY TERMINAL |
41 | 06-771-27116150 | $3 378 000 | $1 515 000 | $1 863 000 | LITTLE RIVER COMOX TERMINAL |
42 | 06-772-27388111 | $9 700 | $9 700 | $0 | VACANT LAND |
43 | 06-772-27388101 | $371 000 | $221 000 | $150 000 | HERIOT BAY QUADRA ISLAND TERMINAL |
44 | 06-772-27388090 | $667 000 | $343 000 | $324 000 | WHALETOWN CORTES ISLAND TERMINAL |
45 | 06-772-27388110 | $1 215 000 | $584 000 | $631 000 | QUATHIASKI COVE QUADRA ISLAND TERMINAL |
46 | 06-785-27250701 | $1 800 | $1 800 | $0 | VACANT LAND |
47 | 06-785-14868501 | $3 900 | $3 900 | $0 | VACANT LAND |
48 | 06-785-27250700 | $794 200 | $30 200 | $764 000 | SOINTULA MALCOLM ISLAND TERMINAL |
49 | 06-785-27257150 | $513 600 | $16 600 | $497 000 | SOINTULA TERMINAL |
50 | 06-785-14868500 | $2 850 700 | $50 700 | $2 800 000 | ALERT BAY (JUR 785) TERMINAL |
51 | 08-321-06719400 | $741 000 | $409 000 | $332 000 | SNUG COVE TERMINAL |
52 | 08-328-010577002000 | $5 909 000 | $3 322 000 | $2 587 000 | HORSESHOE BAY TERMINAL - OFFICE |
53 | 08-328-010302100000 | $1 060 000 | $1 060 000 | $0 | VACANT LAND |
54 | 08-328-010302110000 | $40 300 | $40 300 | $0 | VACANT LAND |
55 | 08-328-010302115000 | $47 900 | $47 900 | $0 | VACANT LAND |
56 | 08-328-010302120000 | $398 000 | $398 000 | $0 | VACANT LAND |
57 | 08-328-010302125000 | $55 300 | $55 300 | $0 | VACANT LAND |
58 | 08-328-010302130000 | $6 400 | $6 400 | $0 | VACANT LAND |
59 | 08-328-010302135000 | $200 000 | $200 000 | $0 | VACANT LAND |
60 | 08-328-010302140000 | $24 800 | $24 800 | $0 | VACANT LAND |
61 | 08-328-010577001000 | $40 118 000 | $17 090 000 | $23 028 000 | HORSESHOE BAY TERMINAL |
62 | 08-328-010577005000 | $26 500 | $26 500 | $0 | VACANT LAND |
63 | 08-328-010577006000 | $6 400 | $6 400 | $0 | VACANT LAND |
64 | 08-328-010577013000 | $11 200 | $11 200 | $0 | VACANT LAND |
65 | 08-328-010583006000 | $2 490 000 | $2 490 000 | $0 | VACANT LAND |
66 | 08-328-030092004005 | $53 700 | $53 700 | $0 | VACANT LAND |
67 | 08-328-030093010000 | $507 000 | $507 000 | $0 | VACANT LAND |
68 | 08-328-270008001000 | $16 600 | $16 600 | $0 | VACANT LAND |
69 | 08-328-270008002000 | $177 000 | $177 000 | $0 | VACANT LAND |
70 | 08-328-270008003000 | $121 000 | $121 000 | $0 | VACANT LAND |
71 | 08-328-270008015000 | $87 300 | $87 300 | $0 | VACANT LAND |
72 | 08-328-270008016000 | $40 100 | $40 100 | $0 | VACANT LAND |
73 | 08-328-270008017000 | $14 700 | $14 700 | $0 | VACANT LAND |
74 | 08-328-270008018000 | $15 600 | $15 600 | $0 | VACANT LAND |
75 | 08-328-270008020000 | $1 214 000 | $1 214 000 | $0 | VACANT LAND |
76 | 08-746-06606105 | $3 100 | $3 100 | $0 | VACANT LAND |
77 | 08-746-06606077 | $38 600 | $38 600 | $0 | VACANT LAND |
78 | 08-746-06873200 | $360 000 | $187 000 | $173 000 | LANGDALE TERMINAL |
79 | 08-746-06606000 | $882 000 | $516 000 | $366 000 | EARLS COVE TERMINAL |
80 | 08-746-03717005 | $1 274 000 | $1 274 000 | $0 | VACANT LAND |
81 | 08-746-06873100 | $5 977 000 | $1 671 000 | $4 306 000 | LANGDALE TERMINAL |
82 | 11-306-D410015000 | $57 663 000 | $23 769 000 | $33 894 000 | TSAWWASSEN TERMINAL |
83 | 24-749-08000259 | $900 | $900 | $0 | VACANT LAND |
84 | 24-749-08000314 | $900 | $900 | $0 | VACANT LAND |
85 | 24-749-08000874 | $900 | $900 | $0 | VACANT LAND |
86 | 24-749-08000316 | $900 | $900 | $0 | VACANT LAND |
87 | 24-749-03852100 | $309 700 | $700 | $309 000 | SHEARWATER TERMINAL |
88 | 24-749-08000226 | $589 700 | $700 | $589 000 | MCLOUGHLIN BAY BELLA BELLA TERMINAL |
89 | 24-749-04002300 | $488 700 | $700 | $488 000 | BELLA COOLA TERMINAL |
90 | 25-227-W000022000 | $837 000 | $706 000 | $131 000 | PRINCE RUPERT TERMINAL |
91 | 25-227-W000024300 | $293 000 | $293 000 | $0 | PRINCE RUPERT TERMINAL |
92 | 25-227-W000024100 | $1 375 000 | $478 000 | $897 000 | PRINCE RUPERT TERMINAL |
93 | 25-529-03122855 | $13 700 | $13 700 | $0 | VACANT LAND |
94 | 25-529-03122600 | $139 600 | $20 600 | $119 000 | KWUNA SKIDEGATE QCI TERMINAL |
95 | 25-529-03122850 | $394 500 | $78 500 | $316 000 | SKIDGATE QCI TERMINAL |
96 | 25-780-03808000 | $195 000 | $20 000 | $175 000 | OLD KLEMTU TERMINAL |
97 | 25-780-00244100 | $2 572 800 | $75 800 | $2 497 000 | NEW KLEMTU TERMINAL |
98 | 25-750-03478150 | $25 400 | $1 000 | $24 400 | ALLIFORD BAY QCI TERMINAL (PC01) |
99 | 25-750-03478150 | $567 700 | $16 700 | $551 000 | ALLIFORD BAY QCI TERMINAL (PC06) |
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