s. 1
— Interpretation
In this regulation, gathering pipeline means a gathering pipeline as defined in the Prescribed Classes of Property Regulation, B.C. Reg. 438/81.
s. 2
— Application
This regulation must be used for determinations of value for the purposes of assessment for the 2026 and subsequent taxation years.
s. 3
— Determination of value
The actual value of the right of way for an item in column 1 of the table must be determined using the rate set out opposite the item in column 2: