PORT LAND VALUATION REGULATION
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1 Assessment Act B.C. Reg. 304/2010 Deposited and effective October 21, 2010 Last amended December 12, 2017 by B.C. Reg. 235/2017 Consolidated Regulations of British Columbia This is an unofficial consolidation.
2 B.C. Reg. 304/2010 (O.C. 635/2010), deposited and effective October 21, 2010, is made under the Assessment Act, R.S.B.C. 1996, c. 20, s This is an unofficial consolidation provided for convenience only. This is not a copy prepared for the purposes of the Evidence Act. This consolidation includes any amendments deposited and in force as of the currency date at the bottom of each page. See the end of this regulation for any amendments deposited but not in force as of the currency date. Any amendments deposited after the currency date are listed in the B.C. Regulations Bulletins. All amendments to this regulation are listed in the Index of B.C. Regulations. Regulations Bulletins and the Index are available online at See the User Guide for more information about the Consolidated Regulations of British Columbia. The User Guide and the Consolidated Regulations of British Columbia are available online at Prepared by: Office of Legislative Counsel Ministry of Attorney General Victoria, B.C.
3 Assessment Act B.C. Reg. 304/2010 Contents 1 Definition 2 Interpretation of Schedule 3 Designated port land and actual value for 2018 taxation year 4 Actual value for taxation years subsequent to 2018 SCHEDULE Definition 1 In this regulation, Act means the Assessment Act. 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roll prepared by the British Columbia Assessment Authority for the 2018 taxation year, as at December 31, 2017, and (b) Repealed. [B.C. Reg. 328/2012, s. 1 (b).] (c) the municipality and terminal names set out in Columns 3 and 4 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number. [am. B.C. Regs. 343/2010, s. 1; 328/2012, s. 1; 256/2013, s. 1; 244/2014, s. 1; 242/2015, s. 1; 280/2016, s. 1; 235/2017, s. 1.] Designated port land and actual value for 2018 taxation year 3 (1) The land identified by the assessment roll numbers listed in Column 1 of the Schedule is designated for the purposes of section 20.3 [special valuation rules for designated port land] of the Act. (2) The actual value of designated port land listed in Column 1 is, for the 2018 taxation year, the amount set out opposite in Column 2 of the Schedule. [am. B.C. Regs. 343/2010, s. 2; 328/2012, s. 2; 256/2013, s. 2; 244/2014, s. 2; 242/2015, s. 2; 280/2016, s. 2; 235/2017, s. 2.] Actual value for taxation years subsequent to (1) In this section, consumer price index means the All-Items Consumer Price Index (Not Seasonally Adjusted) for British Columbia, published by Statistics Canada. (2) For taxation years subsequent to the 2018 taxation year, the actual value of designated port land for a taxation year is the actual value determined by the following formula: Last amended December 12,
4 B.C. Reg. 304/2010 ASSESSMENT ACT Schedule where actual value = previous actual value x (1 + inflation adjustment) previous actual value = the actual value of the designated port land as set out in the assessment roll for the previous taxation year; inflation adjustment = the percentage change in the consumer price index for July of the year in which the assessment roll is completed from July of the previous year. [am. B.C. Regs. 343/2010, s. 2; 328/2012, s. 2; 256/2013, s. 2; 244/2014, s. 2; 242/2015, s. 2; 280/2016, s. 2; 235/2017, s. 2.] SCHEDULE [en. B.C. Reg. 235/2017, s. 3.] ASSESSMENT ROLL DESIGNATION AND ACTUAL VALUE FOR THE 2018 TAXATION YEAR Item Column 1 Assessment Roll Number Column 2 Actual Value for 2018 Taxation Year Column 3 Municipality Column 4 Terminal Name $ City of DP World Canada $ City of Alliance Grain $ City of Alliance Grain $ City of Alliance Grain $ City of GCT Canada $ City of Viterra $ City of Cascadia $ City of North Richardson International $ City of North Cargill $ City of North G3 ( ) $ City of North G3 ( ) $ City of North Neptune Bulk Terminals $ City of North $ City of North 2 Last amended December 12, 2017
5 ASSESSMENT ACT B.C. Reg. 304/2010 Schedule Item Column 1 Assessment Roll Number Column 2 Actual Value for 2018 Taxation Column 3 Municipality Column 4 Terminal Name Year $ City of Port Moody Pacific Coast Terminals W $ City of Prince Prince (Ridley) Grain W $ City of Prince Ridley Terminals W $ City of Prince DP World PR W $ City of Prince Pinnacle Renewable Resources D $ City of Delta Westshore D $ City of Delta GCT Canada D $ City of Delta Fraser Surrey Docks $ District of North Fibreco $ District of North G3 ( ) $ District of North $ District of North $ District of North Univar Canada $ District of North Neptune Bulk Terminals # $ District of North Fibreco $ District of North Wharves $ District of West KM Marine Terminals (VanWh) X $ City of Surrey Fraser Surrey Docks $ District of Squamish Squamish Terminal Last amended December 12,
6 B.C. Reg. 304/2010 ASSESSMENT ACT Schedule Item Column 1 Column 2 Column 3 Column 4 Assessment Roll Number Actual Value for 2018 Municipality Terminal Name Taxation Year D $ City of Delta WWL D $ City of Delta WWL R $ City of Richmond WWL R $ City of Richmond WWL Copyright 2018, Province of British Columbia 4 Last amended December 12, 2017
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