| Copyright (c) Queen's Printer, Victoria, British Columbia, Canada |
IMPORTANT INFORMATION |
| B.C. Reg. 226/86 Assessment Commissioner1 |
Deposited September 30, 1986 |
[includes amendments up to B.C. Reg. 352/2007, November 22, 2007]
1 In this regulation:
"access line" means an individual capacity line circuit including associated cables, towers, poles and wires directly connecting a customer with a central telephone office;
"fibre optics cable" means the portion of a fibre optics system between a transmitting and receiving unit and the next transmitting and receiving unit in that system, but does not include an access line;
"fibre optics system" means a system of cables together with the lines, towers, poles and wires associated with those cables used for communications by means of light guide, optical wave guide or other fibre optic technology;
"September 30" means September 30 in the year preceding the year for which the assessment roll or revised assessment roll is completed;
"subscriber" means
(a) a household of persons, whether occupying a single unit or a multiple unit residence to which cable television or data telecommunication services are provided directly or indirectly, or
(b) the owner or operator of a hotel, hospital, nursing home or other commercial or institutional premises to which cable television or data telecommunication services are provided;
"subscriber drop" means the equipment or facilities used for the distribution of cable television programming or data telecommunication services distributed on its basic band from the point at which these services are diverted from the distribution system to a television receiver, F.M. receiver, channel converter or other terminal device in a subscriber's household or premises for the exclusive benefit of that subscriber;
"tower" means a tower of a telecommunications corporation, unless the value of that tower has been included in the rates set out in section 3 or section 9.
[en. B.C. Reg. 295/89, s. 2; am. B.C. Regs. 412/93, s. 1; 460/94, s. 1; 302/95, s. 1; 482/95, s. 1;
500/95, s. 1; 416/97, s. 1; 421/98, s. 1; 283/2001, s. 1; 501/2003, s. 1; 362/2006, s. 1.]
2 This regulation shall be used for determinations of value for the purposes of assessment for the 2008 and subsequent taxation years.
[en. B.C. Reg. 287/90, s. 1; am. B.C. Regs. 504/92, s. 2; 412/93, s. 2; 460/94, s. 2; 482/95, s. 2;
353/96, s. 1; 416/97, s. 1; 421/98, s. 2; 426/99, s. 1; 316/2000, s. 1; 283/2001, s. 2; 363/2002, s. 1;
501/2003, s. 2; 553/2004, s. 1; 377/2005, s. 1; 362/2006, s. 2; 352/2007, s. 1.]
3 The actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall be determined using the rate of $386 per access line.
[en. B.C. Reg. 287/90, s. 2; am. B.C. Regs. 504/92, s. 3; 412/93, s. 3; 353/96, s. 2; 426/99, s. 2;
316/2000, s. 2; 501/2003, s. 3; 553/2004, s. 3; 377/2005, s. 2; 375/2006; 352/2007, s. 2.]
3.1 Despite section 2, the actual value of the pole lines, cables, towers, poles and wires of a telephone corporation shall, for the 2006 taxation year, be determined using the rate of $371 per access line.
[en. B.C. Reg. 54/2007, s. 1.]
4 (1) Repealed. [B.C. Reg. 54/2007, s. 2.]
(2) The actual value of a fibre optics cable, unless section 9 applies, is determined using the rates set out in Tables 1 to 4.
| Table 1 — Base Fibre Costs | ||||
| Fibre Count | Single Armoured | Double Armoured | Aerial | Submarine |
| $ per Kilometre | $ per Kilometre | $ per Kilometre | $ per Kilometre | |
| 0 to 6 Fibres | $470 | $710 | $470 | $3 560 |
| 7 to 12 Fibres | $470 | $710 | $470 | $4 510 |
| 13 to 24 Fibres | $710 | $950 | $710 | $5 700 |
| 25 to 48 Fibres | $950 | $1 420 | $1 180 | $6 890 |
| 49 to 96 Fibres | $1 900 | $2 370 | $2 130 | $8 550 |
| 97 to 144 Fibres | $2 850 | $3 320 | $3 080 | |
| 145 to 216 Fibres | $4 270 | $4 750 | $4 510 | |
| 217 to 288 Fibres | $5 460 | $5 940 | $5 700 | |
| 289 to 432 Fibres | $8 310 | |||
| 433 to 864 Fibres | $16 630 | |||
| Table 2 — Fibre Type Multiplier | |
| Fibre Type | Multiplier |
| G652 | 1.00 |
| G653 | 1.45 |
| G655 | 1.95 |
| Table 3 — Base Installation Costs | |
| Installation Type | $ per Kilometre |
| Aerial | $5 730 |
| Ploughed cable no conduit | $8 920 |
| Ploughed cable and 2 conduits | $11 940 |
| Pulled through existing conduit | $5 090 |
| Submarine | $17 220 |
| Trenched cable and 2 conduits | $24 220 |
| Trenched 2 conduits no cable | $20 170 |
| Ploughed 2 conduits no cable | $9 200 |
| Conduit | $1 020 |
| Submarine mobilization charge | $3 330 |
| Table 4 — Location Multiplier | |
| Description | Multiplier |
| Rural | 1.00 |
| Submarine | 1.00 |
| Suburban | 2.30 |
| Suburban pulled through existing conduit | 1.70 |
| Urban | 7.70 |
| Urban pulled through existing conduit | 3.25 |
| Extra conduit with fibre | 1.00 |
[en. B.C. Reg. 283/2001, s. 3; am. B.C. Regs. 363/2002, s. 2; 501/2003, ss. 4 and 5;
553/2004, ss. 3 and 4; 377/2005, s. 3; 362/2006, s. 3; 54/2007, s. 2; 352/2007, s. 3.]
7 (1) Where, in respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act,
(a) a senior executive of the corporation provides the assessment authority with documentation certifying that the cable has been properly abandoned, and
(b) the telecommunications cable would, if valued under section 19 of the Assessment Act, and in that reference to section 21 of the Assessment Act, have no value,
the actual value of the telecommunications cable shall be determined using a rate of $1.
(2) In respect of a telecommunications cable referred to in section 21 (1) (a) of the Assessment Act, which has dark fibre optic strands, and for which
(a) a senior executive of the corporation provides the assessment authority with documentation certifying which of those strands have been dark for a period of one year or more, and
(b) there is no rate otherwise provided in this regulation for the dark portions of that cable,
the valuation rate for each such cable is the total of
(c) 10% of the rate that would have applied to that fibre strand if it had been lit, for each dark fibre strand in the cable,
(d) the rate for each lit fibre strand in the cable, and
(e) the installation cost for the cable.
[en. B.C. Reg. 504/92, s. 6; am. B.C. Regs. 501/2003, s. 7; 300/2007, s. 4.]
8 Where a fibre optics cable, of a telecommunications corporation referred to in section 21 (1) (a) of the Assessment Act, is under construction, the assessor shall determine the percentage complete as of October 31 and the actual value of the line shall be determined by applying the percentage complete to the rate prescribed for that class.
[en. B.C. Reg. 412/93, s. 6.]
9 The actual value of the lines, cables and wires, including fibre optics cable, of a cable television corporation is determined using the rate of $195 per subscriber drop.
[en. B.C. Reg. 482/95, s. 5; am. B.C. Regs. 316/2000, s. 4; 501/2003, s. 8;
553/2004, s. 5; 377/2005, s. 4; 362/2006, s. 5.]
10 The actual value of a tower is determined using the rates set out in Appendix A and, the assessment commissioner being of the opinion that the rates for valuing improvements under Appendix A of this regulation have changed substantially for the 2006 tax year from the rates for the 2005 tax year, the rates that would have been in effect for the 2006 tax year will be phased in equally over 3 years.
[en. B.C. Reg. 421/98, s. 4; am. B.C. Reg. 377/2005, s. 6.]
12 Any notification to be provided to the assessment authority under this regulation must be provided by October 31 in any year to be effective for the following tax year.
[en. B.C. Reg. 501/2003, s. 9; am. B.C. Reg. 300/2007, s. 4.]
[en. B.C. Reg. 362/2007, s. 4.]
| Communication towers — Installed Rates per Foot |
| Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs. |
| Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges. |
| GUYED TOWERS (Triangular Base) | ||||||||||||||
| Low Cost Guyed Towers (Non-CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' and over |
|||||||
| 11" and under side dimension | $80 | $80 | $80 | $90 | $90 | $100 | $100 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 12" to 14" side dimension | $90 | $90 | $90 | $100 | $100 | $110 | $120 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 15" to 17" side dimension | $120 | $120 | $120 | $120 | $130 | $130 | $130 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 18" to 23" side dimension | $140 | $130 | $130 | $140 | $140 | $150 | $160 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 24" to 29" side dimension | $160 | $160 | $160 | $170 | $170 | $180 | $190 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| 30" and over side dimension | $210 | $200 | $200 | $200 | $210 | $220 | $230 | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Guyed Towers (CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' to 179' |
180' to 199' |
200' to 219' |
220' to 239' |
240' to 259' |
260' to 279' |
280' to 299' |
300' and over |
| 11" and under side dimension | $110 | $140 | $150 | $160 | $160 | $170 | $170 | $170 | $180 | $180 | $180 | $180 | $180 | $180 |
| 12" to 14" side dimension | $130 | $160 | $180 | $190 | $200 | $200 | $210 | $210 | $210 | $210 | $220 | $220 | $220 | $220 |
| 15" to 17" side dimension | $190 | $210 | $220 | $230 | $230 | $240 | $240 | $240 | $240 | $240 | $240 | $240 | $250 | $250 |
| 18" to 23" side dimension | $220 | $240 | $240 | $250 | $250 | $250 | $250 | $260 | $260 | $260 | $260 | $260 | $260 | $260 |
| 24" to 29" side dimension | $290 | $300 | $310 | $310 | $320 | $320 | $320 | $330 | $330 | $330 | $340 | $340 | $340 | $340 |
| 30" to 35" side dimension | $330 | $360 | $370 | $380 | $380 | $390 | $390 | $390 | $390 | $400 | $400 | $400 | $400 | $400 |
| 36" to 39" side dimension | $380 | $410 | $420 | $430 | $440 | $440 | $440 | $440 | $450 | $450 | $450 | $450 | $450 | $450 |
| 40" to 47" side dimension | $440 | $460 | $460 | $460 | $470 | $470 | $470 | $470 | $470 | $470 | $470 | $470 | $470 | $470 |
| 48" to 53" side dimension | $500 | $520 | $540 | $540 | $550 | $550 | $560 | $560 | $560 | $560 | $560 | $560 | $560 | $560 |
| 54" and over side dimension | $610 | $610 | $610 | $610 | $610 | $610 | $610 | $620 | $620 | $620 | $620 | $620 | $620 | $630 |
Note: For stepped towers, the rate per foot for each section will be based on the total overall height of the tower.
| SELF SUPPORTED TOWERS (Triangular Base) | ||||||||||||||
| Low Cost Self Supported Towers (Non-CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' and over |
|||||||||
| Light Weight | $90 | $90 | $100 | $110 | $130 | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Medium Weight | $100 | $100 | $110 | $130 | $140 | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Heavy Weight | $160 | $140 | $150 | $160 | $170 | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ | ~ |
| Self Supported Towers (CSA) Height in Feet |
59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' to 179' |
180' to 199' |
200' to 219' |
220' to 239' |
240' to 259' |
260' to 279' |
280' to 299' |
300' and over |
| Light Weight — No Platform | $250 | $210 | $230 | $260 | $300 | $350 | $400 | $440 | $500 | $550 | $610 | $660 | $710 | $770 |
| Medium Weight — 1 Platform | $300 | $310 | $350 | $390 | $440 | $490 | $530 | $590 | $630 | $690 | $740 | $790 | $850 | $900 |
| Heavy Weight — 2 or 3 Platforms | $350 | $410 | $460 | $520 | $570 | $620 | $680 | $720 | $780 | $830 | $870 | $930 | $970 | $1 030 |
| Communication towers — Installed Rates per Foot |
| Tower Rates Include: Foundations, Supply, Freight, Erection, Paint, Warning Lights, Lightning Rods, Cabling, Connection Devices, Contractor's Mark-up, P.S.T. and Owner's Costs. |
| Tower Rates Exclude: Antennas, Dishes, Reflectors, Radar, Radomes, Communication Buildings, Interconnecting Cable Tray and Cable Bridges. |
| MONOPOLES | ||||||||||||||
| Height in Feet | 59' and under |
60' to 79' |
80' to 99' |
100' to 119' |
120' to 139' |
140' to 159' |
160' to 179' |
180' to 199' |
200' and over |
|||||
| Monopoles, Stepped Pole — No Platform | $240 | $260 | $300 | $350 | $410 | $460 | $520 | $580 | $630 | ~ | ~ | ~ | ~ | ~ |
| Monopoles, Stepped Pole — 1 Platform | $440 | $400 | $410 | $440 | $470 | $520 | $570 | $620 | $680 | ~ | ~ | ~ | ~ | ~ |
| Monopoles, Tapered Pole — No Platform | $280 | $320 | $370 | $440 | $500 | $570 | $630 | $700 | $780 | ~ | ~ | ~ | ~ | ~ |
| Monopoles, Tapered Pole — 1 Platform | $490 | $450 | $470 | $520 | $570 | $620 | $690 | $750 | $820 | ~ | ~ | ~ | ~ | ~ |
| Each additional platform for monopoles (regardless of the tower's height) | $10 490 | |||||||||||||
| SUPPORT STRUCTURES AND CUSTOM TOWERS for Radomes, Heavily Loaded Microwave Facilities and Passive Repeaters, etc. | ||
| Structure Frame (including foundations) |
Rate per cubic foot based on the volume enclosed within the exterior members of each frame. For passive repeaters, do not measure framing in the reflector or between reflector and support structure. |
All sizes $7.00 Per Cubic Foot |
Note: see also section 10 of B.C. Reg. 799/94 — Assessment Act Regulations.
[Provisions of the Assessment Act, R.S.B.C. 1996, c. 20, relevant to the enactment of this regulation: section 21]
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| 1. | 2007-13-15 changed enacting authority to BC Assessment Authority. |
Copyright (c) Queen's Printer, Victoria, British Columbia, Canada