Definition

1  In this regulation, "Act" means the Ports Property Tax Act.

 Designated property: 2004 assessment rolls

2  (1)  The land identified by the assessment roll numbers listed in section 1 of Schedule 1 to this regulation, and the improvements on that land, are designated for the purposes of

(a) section 3 [property tax rate cap on designated port facilities] of the Act, and

(b) section 4 [property tax rate cap on new investment in port facilities] of the Act.

(2)  This section is retroactive to the extent necessary to apply for the purposes of the 2004 taxation year in relation to the land and improvements referred to in subsection (1).

[am. B.C. Reg. 385/2007, s. 1.]

 Designation for 2007 taxation year

3  The land identified by the assessment roll numbers listed in section 1 of Schedule 2 to this regulation, and the improvements on that land, are designated for the purposes of

(a) section 3 [property tax rate cap on designated port facilities] of the Act, and

(b) section 4 [property tax rate cap on new investment in port facilities] of the Act.

[en. B.C. Reg. 385/2007, s. 2.]

 2004 assessment roll designations

1  In the following table,

(a) the assessment roll numbers are those on the assessment rolls prepared by the British Columbia Assessment Authority for the 2004 taxation year, as at April 7, 2004, and

(b) the municipality and terminal names are listed for ease of reference only and do not affect the designation by assessment roll number.

 2007 assessment roll designations

1  In the following table,

(a) the assessment roll numbers are those on the supplementary assessment rolls prepared by the British Columbia Assessment Authority for the 2007 taxation year, and

(b) the municipality and terminal names are listed for ease of reference only and do not affect the designation by assessment roll number.