345_2002 — Greater Victoria Community Port Improvements Exemption Regulation

s. 1 — Greater Victoria community port

s. 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.

s. 1(2)

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

Paragraph

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.

s. 2 — Improvements exempt from taxation

s. 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.

s. 2(2)

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

s. 2(2)(a)

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

s. 2(2)(b)

canals and drydocks;

s. 2(2)(c)

fuel pumps;

s. 2(2)(d)

monuments;

s. 2(2)(e)

fences;

s. 2(2)(f)

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

s. 2(2)(g)

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

s. 2(2)(h)

lights and light standards;

s. 2(2)(i)

reservoirs, storage tanks, and fish rearing ponds;

s. 2(2)(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;

s. 2(2)(k)

roads, sidewalks, aircraft runways and other paved areas;

s. 2(2)(l)

railway tracks;

s. 2(2)(m)

tunnels, bridges and dams;

s. 2(2)(n)

water and sewer mains.

s. 2(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.

s. 2(4)

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

s. 2(4)(a)

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

s. 2(4)(b)

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

s. 2(4)(c)

an outdoor theatre.