Assessment Act

EXCLUSION OF RAILWAY BRIDGES AND TUNNELS
 FROM THE DEFINITION OF IMPROVEMENTS
 REGULATION

[includes amendments up to B.C. Reg. 448/2003]

Section Repealed

1 Repealed. [B.C. Reg. 448/2003, s. (b).]

Exclusions effective for the 2000 and subsequent taxation years

2 Bridges that carry track in place of a railway corporation are excluded from the definition of "improvements" in section 1 of the Assessment Act for 2000 and subsequent taxation years except in the following jurisdictions listed in Schedule 2.

Exclusion of tunnels

2.1 Tunnels that carry track in place of a railway corporation are excluded from the definition of improvements in section 1 of the Assessment Act.

[en. B.C. Reg. 448/2003, s. (c).]

Exclusion for school tax purposes

3 Despite sections 1 and 2, in relation to taxes under the School Act, bridges that carry track in place of a railway corporation are excluded from the definition of "improvements" in section 1 of the Assessment Act in 1997 and subsequent taxation years.

Schedule 1

Repealed. [B.C. Reg. 448/2003, s. (b).]

Schedule 2

[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 22 (1) (a)]

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