Greater Victoria community port

1   (1) The Greater Victoria Harbour is prescribed as a community port for the purposes of section 223 of the Community Charter in relation to the lands and improvements referred to in this regulation.

(2) The lands to which this regulation applies are the following lands of the Greater Victoria Harbour lying within the Victoria District:

PID: 025-392-247
Lot A, Plan VIP73551

PID: 002-012-804
Lot 1 of Lots 1352A, 1366, 1367, 1368 and 1369, Victoria City Plan 28160

PID: 009-422-455
Lot 1293 except part included in Plan 21724

PID: 025-392-816
Lot 1, Plan VIP73553

PID: 011-521-481
Lot 1, Plan 46965

PID: 025-392-573
Lot A, Plan VIP73552

PID: 009-214-071
Part of bed of Victoria Harbour fronting Lots 5 & 6, Block 70, Plan 219 shown coloured in red on Plan DD75157G

PID: 026-580-454
Lot 1, Plan VIP80448, Section 31, Victoria Land District, Beckley Farm, & PT of the Bed of the Victoria Harbour.

[am. B.C. Regs. 372/2003; 218/2018.]

Improvements exempt from taxation

2   (1) Land referred to in section 1 (2) that is used as a park, and any related improvements on that land, are exempted from property tax levies under any Act.

(2) The following improvements on lands referred to in section 1 (2) are exempted from property tax levies under any Act:

(a) docks, wharves, rafts, piers, piles, breakwaters, retaining walls and jetties;

(b) canals and drydocks;

(c) fuel pumps;

(d) monuments;

(e) fences;

(f) port navigational aids, including floats, unenclosed lighthouses, unenclosed communications towers and range lights;

(g) things referred to in section 1 (2) (k) of the Assessment Act;

(h) lights and light standards;

(i) reservoirs, storage tanks, and fish rearing ponds;

(j) fish passes, fish ladders, fish ways or other fish protective devices that provide for the safe and adequate passage of fish over, around or through an obstacle;

(k) roads, sidewalks, aircraft runways and other paved areas;

(l) railway tracks;

(m) tunnels, bridges and dams;

(n) water and sewer mains.

(3) As an exception, an exemption under this regulation does not apply to improvements held or occupied by a person other than the operator of the community port.

(4) For greater certainty, an exemption under this regulation does not apply to

(a) a structure or work that is a building designed primarily for the shelter of people, living things, plant or personal property,

(b) any paved areas or other improvements used by the operator's employees for the purposes of parking, or

(c) an outdoor theatre.