In this regulation, Act means the Ports Property Tax Act.
In the Schedule,
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 2026 taxation year, as at December 31, 2025, and
Repealed. [B.C. Reg. 345/2012, s. 1 (b).]
the municipality and terminal names set out in Columns 2 and 3 of the Schedule are listed for ease of reference only and do not affect the designation by assessment roll number.
The land identified by the assessment roll numbers listed in Column 1 of the Schedule, and the improvements on that land, are designated for the purposes of
section 3 [property tax rate cap on designated port facilities] of the Act, and
section 4 [property tax rate cap on new investment in port facilities] of the Act.
Schedule [en. B.C. Reg. 236/2025, s. 2.] Assessment Roll Designations for the 2026 Taxation Year