CERTIFICATION Piursuant to Section 86, Indian Act RSC 1985 C .I-5 and amendments thereto, I certify that the attached copy of the Skeetchestn Indian Band 2003 Rates Bylaw, dated the 16th day of June 2003, is a true copy of the said by-law . bmas Howe, Dire tor ands and Trust Services, a Superintendent as defined in Sec 2(1) Indian Act RSC 1985
Minister of Indian Affairs 9&~~"aiS Ministre des Affaires and Northern Development indiennes et du Nord canadien Ottawa, Canada K1A OH4 I, the Minister of Indian Affairs and Northern Development, HEREBY APPROVE, pursuant to section 83 of the Indian Act, the following by-law made by the Skeetchestn Indian Band, in the Province of British Columbia, at a meeting held on the 16th day of June 2003 . Skeetchestn Indian Band Annual Tax Rates By-law No. 8, 2003 Dated at Ottawa, Ontario this,e?k"I'day of 2003 .
BAND COUNCIL OF THE SKEETCHESTN INDIAN BAND ANNUAL TAX RATES BYLAW NO. 8, 2003 WHEREAS pursuant to section 11 of the SKEETCHESTN Indian Band Property Taxation Bylaw, it is necessary for Band Council during each taxation year to enact a bylaw imposing the tax rate for each separate property class within each reserve . NOWTHEREFORE the Band Council of theSKEETCHESTN Indian Band enacts as follows: 1. Schedules I, II, III, IV, V and VI annexed hereto are hereby declared an integral part of this bylaw. 2. Council hereby establishes in Schedule "I" to this bylaw classes of property for the purposes of imposing property taxes and in Schedule "I" defines the types or uses of land or improvements, or both, to be included in each property class. 3. Taxes shall be levied by applying the rate of tax against each $1,000 of assessed value of the land and improvements as determined in accordance with section 11 of the SKEETCHESTN Indian Band Property Taxation Bylaw. 4. (1) The actual value of the following land and improvements shall be determined using, and in accordance with, the rates prescribed in Schedules "II", "III", "IV" and "V": (a) the pole lines, metallic or fibre optic cables, towers, poles, wires, transformers, conduits and mains of a telecommunications, trolley coach, bus or electrical power corporation, butnotincluding substations; the track in place of a railway corporation, whether the track is on a highway, or on a privately held, owned or occupied right of way or other interest in reserve, or elsewhere on reserve; (c) the pipe lines of a pipe line corporation for the transportation of petroleum, petroleum products, or natural gas, including valves, cleanouts, fastenings, and appurtenances located on the right of way, including pumpingequipment, compressor equipment, storage tanks and buildings; (d) the right-of-way for pole lines, cables, towers, poles, wires, transformers, conduits, mains and pipe lines referred to in paragraphs (a) and (c); and (e) the right-of-way for track referred to in paragraph (b) . (2) For the purposes of this section, telecommunications does not include cable television . (3) For the purposes of paragraphs (1) (d) and (e) "right-of-way" means land and improvements that a corporation is entitled to use for the operation of those F:\USERS\CORINNE\TAXATIONITAXRATES .DOC
ANNUALTAXRATES BYLAWNO. 8, 2003. Skeetchestn Indian Band Page 2 things referred to in paragraphs (1) (a), (b) or (c) that are to be valued under this section, but "right-of-way" does not include land and improvements of which the corporation is not an interest holder. (4) For the purpose of applying subsection (1) (b), the track in place of a railway corporation is inclusive of all structures, erections and things, other than such buildings, bridges, trestles, viaducts, overpasses and similar things, coal bunkers, corrals, stand pipes, fuel oil storage tanks, oil fueling equipment, water tanks, station houses, engine houses, roundhouses, turntables, docks, wharves, freight sheds, weigh scales, repair and cleaning shops and equipment, boiler houses, offices, sand towers and equipment, pavement, platforms, yard fencing and lighting, powerhouses, transmission stations or substations, and the separate equipment for each of them, as are necessary for the operation of the railway. (5) For the purpose of section 11 of the SKEETCHESTN Indian Band Property Taxation Bylaw there are hereby established, imposed and levied for the taxation year 2003 the following tax rates, namely for each separate property class within each named reserve the tax rate set out in column 3 of Schedule VI beside the property class set out in column 2of Schedule VI. (6) This bylaw may be cited for all purposes as the Annual Tax Rates Bylaw No. 8, 2003. This bylaw shall come into force and effect immediately upon approval by the Minister of Indian Affairs and Northern Development. APPROVED AND PASSED at a duly convened meeting of the Band Council of the SKEETCHESTN Indian Band held at the SKEETCHESTN Indian Band Administration Office, SKEETCHESTN Indian Reserve, British Columbia, this 16th day of June, 2003. Councillor Brad Deneault Councillor Archie Deneault
ANNUAL TAX RATESBYLAWNO. 8, 2003. Skeetchestn Indian Band Page 3 SCHEDULE "I" Classes of Property Class 1- Residential 1. Class 1 property shall include only : (a) Land or improvements, or both, used for residential purposes, including single family residences, duplexes, multi-family residences, apartments, condominiums, manufactured homes, nursing homes, rest homes, summer and seasonal dwellings, bunkhouses, cookhouses and ancillary improvements compatible with and used in conjunction with any of the above, but not including : Hotels or motels other than the portion of the hotel or motel building occupied by an interest holder as his residence, Land or improvements or both in which the Crownin Right of Canada or the Province of British Columbia has an interest or by an agent of either and are used for the purposes of : (A) A penitentiary or correctional center; (B) A mental health facility as defined in the Mental Health Act of the Province of British Columbia; or (C) Ahospital for the care of the mentally or physically handicapped. Improvements on land classified as a farm and used in conjunction with the farm operation, including the farm residence and outbuildings; and (c) Land having no present use and which is neither specifically zoned nor held for business, commercial, forestry or industrial purposes . Class 2 - Utilities 2. Class 2 property shall include only (a) Land or improvements used or held as track in place, right of way or a bridge for the purpose of, or for purposes ancillary to, the business of transportation by railway, and (b) land or improvements used or held for the purpose of, or for purposes ancillary to, the business of
ANNUAL TAX RATES BYLAWNO. 8, 2003 . Skeetchestn Indian Band Page 4 (i) transportation, transmission or distribution by pipeline, (ii) telecommunications, including transmission of messages by means of electric currents or signals for compensation (iii) generation, transmission or distribution of electricity, or (iv) receiving, transmission and distribution of closed circuit television, Except that part of land or improvements (c) included in clause 1, 4, or 8 (d) used as an office, retail sales outlet, administration building or for an ancillary purpose, or (e) used for a purposeother than a purpose described in paragraphs (a) or (b) Class 3 -Unmanaged Forest Land 3. Class 3 property shall include only land meeting the definition of forestland, which is not, classified as managed forestland. Class 4 - Major InduLtry 4. Class 4 property shall include only property referred to in section 20(3) of this bylaw, that is to say: (a) Land used in conjunctionwith the operation of industrial improvements; and (b) Industrial improvements. Class 5 - Light Industrv 5. Class 5 property shall include only land or improvements, or both, used or held for the purpose of extracting, processing, manufacturing or transporting of products, and for the storage of these products as an ancillary to or in conjunction with such extraction, processing, manufacture or transportation, but does not include those lands or -- improvements, or both: (a) Included in Class 2 or 4; (a.1) Used or held for the purposes of, or for the purposes ancillary to, the business of transportation by railway, (b) Used principally as an outlet for the sale of a finished product to a purchaser for purposes of his own consumption or use and not for resale in either the form in which it was purchased or any other form; and (c) Used for processing, manufacturing or storage of food or . non-alcoholic beverages or water.
ANNUAL TAX RATES BYLAWNO. 8, 2003. Skeetchestn Indian Band Page 5 Class 6 - Business and other 6. Class 6 property shall include all land and improvements not included in Classes 1 to 5 and 7 to 9. Class 7- Managed Forest Land 7. Class 7 property shall include only land meeting the definition of forestland, which is classified as managed forestland. Class 8 - Recreational Property/Non-Profit Organization 8. Class 8 property shall include only: (a) Land, but not improvements on that land, used solely as an outdoors recreational facility for the following activities or uses : (i) golf; (ii) skiing; (iii) tennis; (iv) ball games of any kind; (v) lawn bowling; (vi) public swimming pool; (vii) motor car racing; (viii) trap shooting; (ix) archery; (x) ice skating; (xi) waterslides; (xii) museums; (xiii) amusement parks; (xiv) horse racing; (xv) - rifle shooting; (xvi) pistol shooting; (xvii) horse back riding; (xviii) roller skating; (xix) marinas; (xx) parks and gardens open to the public; and (xxi) hang gliding; that part of any land an improvements used or set aside for use as a place of public worship or as a meeting hall for a non-profit fraternal or cultural organization of persons of either or both sexes, together with the facilities necessarily incidental to that use, for at least 150 days in the year ending on June 30, of the calendar year preceding the calendar year for which the assessment roll
ANNUAL TAX RATES BYLAW NO. 8, 2003 . Skeetchestn Indian Band Page 6 is being prepared, not counting any day in which the land and improvements so used or set aside are also used for: (i) any purpose by an organization that is neither a spiritual organization nor a non-profit fraternal organization; (ii) entertainment where there is an admission charge ; or (iii) the sale or consumption, or both, of alcoholic beverages . Class 9 - Farm 9. Class 9 property shall include only land classified as farmland. Split Classification 10. Where a property falls into two or more prescribed classes the assessor shall determine the share of the actual value of the property attributable to each class and assess the property according to the proportion each share constitutes of the total actual value .
ANNUAL TAX RATES BYLAWNO. 8, 2003. Skeetchestn Indian Band Page 7 SCHEDULE "II" Railway & Pipe Line Corporation Valuation Railway Corporations Track in Place 3.(1) In this section.a reference to : (a) "Class 1 track" means track in place comprising a trackage system that carries an annual gross tonnage of 25 million-ton or more; (b) "Class 2 track" means track in place comprising a trackage system that carries an annual gross tonnage of 15 million tons but less than 25 million tons; (c) "Class 3 track" means track in place comprising a trackage system that carries an annual gross tonnage of 5 million tons but less than 15 million tons ; (d) "Class 4 track" means: track in place comprising a trackage system that carries an annual gross tonnage of 500,000 tons but under5 million gross tons ; or track in place of a siding, spur or wye notclassed as Class 5 track; (e) "Class 5 track" means: (i) track in place comprising a trackage system of any gauge that carries an annual gross tonnage of under500,000 tons ; or (ii) track in place of a siding, spur or wye associated with a trackage system that carries an annual gross tonnage of under 500,000 tons ; or (iii) track in place of a siding, spur or wye which is not in use on September 30 in the year preceding the year for which the assessment roll or revised assessment roll is prepared, was unused for the immediately preceding year, and is not usable in any other trackage system; and (f) "Class 6 track" means track in place comprising a trackage system where the gauge of the track is not more than 90% of that which is standard for trackage systems in Classes 1 to 4. (g) "Class 7 track" means track that is in place that is unusable for commercial railway traffic on a line or on a sliding or spur of a line in respect of which formal approval for abandonment has been received and a copy of the "Certificate of Abandonment" has been provided to the Assessment Commissioner,
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 8 "Class 11 track" means, in the case where a fiber optic cable is jointly owned, occupied or used by a railway corporation and a telecommunication corporation, and is buried within the railway right-of-way, an addition to the rate for that portion of the cable which is the interest of the railway corporation, and (i) "Class 12" means, in the case where a fiber optic cable is jointly owned, occupied or used by a railway corporation and a telecommunication corporation, and is placed at or above ground level within the rail right-of-way, an addition to the rate for that portion of the cable which is the interest of the railway corporation (2) The actual value of the track in place of a railway corporation shall be determined using the following rates: for Class 1 track, $142,813 for each kilometre of track in place; for Class 2track, $117,878 for each kilometre of track in place; for Class 3 track, $79,893 for each kilometre of track in place; for Class 4 track, $69,709 for each kilometre of track in place; for Class 5 track, $13,473 for each kilometre of track in place; and for Class 6 track, $54,854 for each kilometre of track in place. for Class 7 track, salvage value for Class 11, buried fiber optic cable, $5,300 of track in place Class 12 track, fiber optic cable at or above ground, $3,000 of track in place Pipe Line Corporations, Pipe Lines 4. The actual value of pipe lines referred to in section 27 (1) (c) of this bylaw shall, except where section 5 of this Schedule applies, be determined by applying the rates set out in Schedule below. Pipe Line Corporations, Special Classes 5. (1) Where, in respect of a pipeline referred to in section 27 (1) (c) of this bylaw, (a) an abandonment certificate has been issued under section 9 of the pipeline act and the certificate has been presented to the Commissioner, and
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 9 (b) the pipeline would, if valued under section 19 of the assessment act and in that reference to section 21 of the Assessment Act, have no value, (2) Where operations of a pipe line have been suspended for a period of one year or more, 10% of the rate set out in the Table below in this Schedule for the pipe size shall be used . (3) Where a pipe line is placed directly on the ground and, except for extraordinary stream or ravine crossings, is without man-made foundations to this bylaw, it shall be valued at 50% of the rate set out in the Table below in this Schedule if: (a) the length of that section of the pipe line is 20 km or over; and (b) the diameter of the pipe, throughout the section, is not more than 168 mm. (6) Where the track referred to in section 21(1) b) or a pipeline referred to in section 21(1)(c) of the Assessment Act is under construction, the assessor shall determine the percentage complete as of October 31 and the actual value of the track in place or pipeline shall be determined by applying the percentage complete to the rate prescribed for that class
ANNUAL TAX RATES BYLAW NO. 8, 2003 . Skeetchestn Indian Band TABLE Outside diameter of Pipe in millimetres under 76 76 or more and under 88 88 or more and under 114 114 or more and under 141 141 or more and under 168 168 or more and under 219 219 or more and under 273 273 or more and under 323 323 or more and under 355 355 or more and under 406 406 or more and under 457 457 or more and under 508 508 or more and under 558 558 or more and under 609 609 or more and under 660 660 or more and tulder 711 711 or more and under 762 762 or more and under 863 863 or more and under 914 914 or more and under 965 965 or more and under 1016 1016 or more and under 1066 1066 or more and under 1219 1219 or more and under 1422 1422 and more -- - Page 10 Rate per kilometre $ 15,524 $ 16,677 $ 20,035 $ 29,998 $ 32,202 $ 36,712 ' $ 47,830 $ 74,472 $ 113,386 $ 124,505 $ 170,134 $ 247,962 $ 254,580 $ 275,758 $ 353,586 $ 374,670 $ 402,465 $ 423,653 $ 475,889 $ 503,686 $ 594,836 $ 683,783 $ 746,089 $ 915,068 ~ $1,060,656 ~ I
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 11 SCHEDULE "III" Railway, Pipe Line & Electric Power Corporation Rights of Way Valuation Interpretation 1. In this Schedule "gathering pipe lines" means pipe lines for the transportation of : (a) natural gas from the final point of well-head preparation to the intake-valve at the scrubbing processing or refining plant; or petroleum or petroleum products from the delivery-valve to the intake-valve at the refining, processing or storage facilities which precede transfer of the oil to a transportation pipe line . Determination of Value 3. The actual value of the rights of way for the items listed in Column 1 shall be determined using the rates set out opposite them in Column 2: " Column 1 Column 2 For track in place of a railway corporation, located on $5,972 per acre land a) described in section 1(1)(c)(i) or (ii) of the criteria for Rail Right of Way Definition Regulation, B.C . Reg . . 325/ 96, and b) south of the 59th parallel For the track in place of a Railway Corporation, located $193 per acre on land a) described in section 1(1)(c)(ii) of the Criteria for Railway Right of Way definition regulation, B.C. Reg. 325/96, and b) north of the 59th parallel For the track in place for a Railway Corporation, located $502 per acre on land described in section 1(1)(c)(iii) of the Criteria for Railway Right of Way Definition Regulation, B.C . Reg. ~ 325/96
ANNUAL TAX RATES BYLAWNO. 8, 2003. Skeetchestn Indian Band For pipe lines of a pipe line corporation other than gathering pipe lines For the gathering pipeline of a pipeline corporation For the transmission lines of an electrical power corporation For the metallic or fibre optics cables of a telecommunication corporationPage 12 $2,233 per acre $396 per acre $ 2,233 per acre $ 2,233 per acre
ANNUALTAXRATES BYLAWNO. 8, 2003. SkeetchestnIndian Band Page 13 SCHEDULE "IV" Electrical Power Corporations Valuation Interpretation 1 . In this Schedule: "circuit kilometre" means one kilometre of electrical transmission or distribution circuitry including all necessary conductors, insulators and supporting structures requited to provide a complete circuit or double circuit, "distribution line" means the overhead and underground portion of an electrical power corporation's power line system which carries electric power from the distribution substation to those customers served at the secondary voltage of up to 347/600 volts or at a primary voltage of up to 19.9/34.5 kv, "transmission line" means all portions of an electrical power corporation's power line system other than distribution lines. Electrical Power Distribution - Line Classification 3.(1) In this section a reference to : (a) "Class 1 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality that has a population, as of the 1981 Census of Canada, of 30,000 persons or greater, and has a parcel density of not less than 0.5 per acre; "Class 2 electric power distribution lines" means the distribution lines of an electrical power corporation in a municipality, other than those referred to in Class 1; (c) "Class 3 electric power distribution lines" means the distribution lines of an electrical power corporationoutside a municipality ; and (d) "Class 4 electric power distribution lines" means the additional conductors, insulators and supporting structures, which have been installed on the towers or poles of apreviously constructed line . (2) Subject to section 5 of this Schedule, the actual value of electrical power distribution lines of an electric power corporation shall be determined using the following rates: (a) Class 1, $27,731 per circuit kilometre ;
ANNUAL TAX RATES BYLAWNO. 8, 2003. Skeetchestn Indian Band Page 14 (b) Class 2, $20,021 per circuit kilometre; (c) Class 3, $14,734 per circuit kilometre; and (d) Class 4, $5,076 percircuit kilometre. Electrical Power Transmission - Line Classification 4. (1) In this section a reference to : (a) "Class 1" means an electrical transmission line rated at 69 kilovolts or less ; (b) "Class 2" means an electrical transmission line utilizing wood or concrete poles and rated from 132 to 138 kilovolts; (c) "Class 3" means an electrical transmission line with a rating of 230 kilovolts and having heavy duty double circuits and metal poles; (d) "Class 4" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal poles; (e) "Class 5" means an electrical transmission line with a rating of 230 kilovolts and " having heavy duty double circuits and metaltowers; "Class 6" means an electrical transmission line with a rating of 230 kilovolts and having double circuits and metal towers; "Class 7" means an electrical transmission line with a rating of 230 kilovolts and having wood or concrete poles; (h) "Class 8" means an electrical transmission line with ratings from 287 to 360 kilovolts having a single circuit and wood or concrete poles; (i) "Class 9" means an electrical transmission line with ratings from 230 to 360 kilovolts having a single circuit and metal towers; "Class 10" means an electrical transmission line with a rating of 500 kilovolts having metal towers ; (k) "Class 11" means submarine electrical transmission line with a rating of 500 kilovolts A.C., (1) "Class 12" means submarine electrical transmission line with a rating of 230 kilovolts D.C .; and " (m) . "Class 13" means submarine electrical transmission line with a rating from 132 kilovolts to 138 kilovolts A.C..
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 15 (2) Subject to section 5 of this Schedule, the actual value of electrical power transmission lines of an electric powercorporation shall be determined using the following rates: (a) Class 1, $37,257 per circuit kilometres; (b) Class 2, $47,343 per circuit kilometres; (c) Class 3, $594,170 per circuit kilometres; (d) Class 4, $445,144 per circuit kilometres; (e) Class 5, $520,624 per circuit kilometres; (f) Class 6, $319,149 per circuit kilometres; (g) Class 7, $74,851 per circuit kilometres; (h) Class 8, $82,642 per circuit kilometres; (i) Class 9, $227,470 per circuit kilometres; (j) Class 10, $285,763 per circuit kilometres; (k) Class 11, $4,440,994 per circuit kilometres; (1) Class 12, $27,770 per circuit kilometres; and (m) Class 13, $76,327 per circuit kilometres. Electrical Power Corporation - Special Cases 5. (1) Where, in respect of an electrical transmission or distribution line referred to in section 21(1) (a) of the Assessment Act, (a) a senior executive of the corporation provides the Assessment Commissioner with documentation certifying that the cable has been properly abandoned, and (b) the transmission or distribution line would, if valued under section 19 of the Assessment Act and in that reference to section 2'1 o f the Assessment Act, have no value, the actual value of the transmission or distribution line shall be determined using a rate of one dollar . (2) Where, in respect to an electrical power transmission line or an electrical power distribution line which remains in place but for any reason has not been utilized for a period of one year or more, the actual value shall be determined by applying 10% of the rate prescribed for its class.
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 16 Electrical power lines under construction 6. Where an electrical power transmission or distribution line 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.
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetcltestn Indian Band Page 17 SCHEDULE "V" Telephone and Telegraph Corporation Valuation Interpretation 1 . In this Schedule: "access line' means an individual capacity line circuit including associated cables, towers, poles and wires directly connecting acustomer with a central telephone office ; "B.C.R:" means the British Columbia Railway Company; "C.N.R." means the Canadian National Railway Company; "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; "October 31" means October 31 in the year preceding the year for which the assessment roll or revised assessment roll is completed; "subscriber" means (a) household of persons, whether occupying a single unit or a multiple unit residence to which cable television service is 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 service is provided; "subscriber drop" means the equipment or facilities used for the distribution of cable television programming services distributed on its basic band from the point at which these services are diverted from the distribution system to a television receiver, FM 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 telephone access line rate or the cable television subscriber rate .
ANNUALTAX RATES BYLAWNO. 8, 2003. SkeetchestnIndian Band Page 18 Telephone Corporation Pole Lines Etc. 3. The actual value of the pole lines, cables; towers, poles and wires of a telephone corporation shall be determined using the rate of $349 per access line . Fibre Optics Cable 4. (1) In this section: (a) :."Class 1 fibre optics cable" means a cable known as the Lightguide System between Vancouver and the British Columbia/Alberta border, "Class 2 fibre optics cable" means a portion of a cable buried within the C.N.R . right of way, between Vancouver and the British Columbia/ Alberta border, (c) "Class 3 fibre optics cable" means portion of a cable that is placed at or above ground level within the .B.C.R. right of way between Vancouver and the British Columbia border, (d) "Class 4 fibre optics cable" means a cable located primarily within an existing communications ~ duct and running between the Matsqui Test Center and the Aldergrove microwave site, (e) "Class 5 fibre optics cable" means a cable located primarily within an existing communication duct, that runs either between the Vancouver Test -Center and Thornton Railyard or between the Vancouver Test Center and the Richmond Test Center, (f) "Class 6 fibre optic-cable" means a cable that is installed below ground level at an average depth within the system of less than five feet, between Qualicum Beach, Chemainus, and Port Alberni, (g) "Class 7optics cable" means a cable of which 80% or more is installed at or above ground level, located between Lake Cowichan and Port Alberni, (h) "Class 8 fiber optics cable" means an approximate 10% interest in a cable installed in a C.P.R. right off way through Marpole, Westminister, and Cascade Subdivisions, (i) "Class 9 fiber optics cable" means submerged submarine cablelocated between Vancouver and Qualicum Beach, Vancouver and Chemainus, and along the Alberni inlet,
ANNUAL TAX RATES BYLAWNO. 8, 2003. Skeetchestn Indian Band Page 19 (1) "Class 10 fiber optics cable" means a cable notvalued to any other rate, (k) "Class 11 fiber optics cable" means an approximate 12% interest in a cable installed in a B.N.S.F . right of way between the- Vancouver test center and the Burnaby Test Center, (1) "Class 12 fiber optics cable" means an approximate 37% interest in a cable installed in a B.N.S.F . right of way between the Vancouver Test Center and the Burnaby Test Center, (m) "Class 13 fiber optics cable" means cable installed in a B.C.R. right of way between Lone Butte to 100 Mile House, (n) "Class 14 fiber optics cable" means cable installed in the municipality of Prince George from Gunn Rd. to the B.C.R . Railyard and~Plaza 400, (o) "Class 15 fiber optics cable' means an approximate 83% interest in a cable . installed in the Aldergrove. microwave site and the British Columbia/Washington border, (p) "Class 16 fiber optics cable" means an approximate 17% interest in a cable installed in the Aldergrove microwave site and the British Columbia/Washinton border, (9) "Class 17 fiber optics cable" means a cable installed between the Burnaby microwave site and the Teleglobe's head office in Burnaby, (r) "Class 18 fiber optics cable" means a cable installed aerially between Parksville and Campbell river, (s) "Class 19 fiber optics cable" means a cable installed between an existing communications duct between Whalley and the Vancouver British Columbia/ Washington border, (t) "Class 20 fiber optics cable" means a cable known as HDR-3, installed primarily aerially between Vancouver and the British Columbia/ Alberta border, (u) "Class 21 fiber optics cable" means a cable installed primarily aerially between Kamloeps and Prince George (v) "Class 22 fiber optics cable" means a cable installed primarily aerially between Prince George and Terrace or between Prince George and Jackman, (w) "Class 23 fiber optics cable" means a cable installed primarily in the B.N.S.F . right of way betweenVancouver and the British Columbia/Washinton border,
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 20 (x) "Class 24 fiber optics cable" means an approximate 25% interest in a cable installed in a C.P.R . right of way through Marpole, Westminister, and Cascade Subdivisions, (y) "Class 25 fiber optics cable" means a cable installed below ground level within the C.P.R . right of way, and running from Vancouver to the British Columbia/Alberta border, (z) "Class 26 fiber optics cable" means a cable installed within an existing conduit, . and running from Cambi St. to 301 Industrial Way, (aa) "Class 27 fiber optics cable" means a cable installed and running between the Oak St . Bridge to Point Roberts, and from Cordova Bay to Flemming Beach, (bb) "Class 28 fiber optics cable" means a cable installed in an existing conduit, and running from. 301 Industrial Way to the Oak St . Bridge . (2) The actual value of the fiber optics cable, unless section 9 applies, is determined using the following rates: Class 1, $63,500 per km Class 2, $5,300 per krn Class 3, $3,200 per km Class 4, $7,900 per km Class 5, $8,100 per km Class 6, $53,600 per km Class 7, $6,900 per km Class 8, $4,800 per km Class 9, $43,900 per km Class 10, $800 perfiber per km Class 11, $2,400 per km Class 12, $$7,300 per km Class 13, $24,100 per km Class 14, $25,500 per km Class 15, $39,900 per km Class 16, $6,000 per km Class 17, $71,500 per km Class 18, $7,700 per km Class 19, $8,800 per km Class 20, $10,200 per km . Class 21, $8,000 per km Class 22, $11,100 per km Class 23, $51,000 perkm Class 24, $11,600 per km Class 25, $490 perfiber per kin Class 26, $155 perfiber per km . Class 27, $1,050 per fiber per km Class 28, $150 per fiber per km
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchesttn Indian Band page 21 Telegraph Corporations, Pole Lines, Etc. 5. The actual value of the pole lines, cables, towers, poles and wires of a telegraph corporation, which are not fibre optics cables shall be determined at the rate of $1,500 per kilometre. Telecommunications Corporation Metallic Cable 6. The actual value of the metallic cable of a telecommunications corporation shall be determined using the following rates: (a) $28,903 per kilometre, for cable below ground; and (b) $16,690 per kilometre, for submerged submarine cable. (c) $1 per km for cable outof service. Rate for abandoned telecommunication cable 7. Where, in respect of a telecommunication cable referred to in section 21 (1) (a) of the assessment act, (a) a senior executive of the corporation provides the assessment Commissioner with the 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 the reference of section 21 of the assessment act, have no value, the actual value of the telecommunications cable shall be determined using the rate of one dollar . Cable under construction 8. Where a fiber optics cable of a telecommunication corporation referred to in section 21 (1) (a) of the assessment act is under construction, the assessment 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.
ANNUAL TAX RATES BYLAW NO. 8, 2003. Skeetchestn Indian Band Page 22 Cable television 9. The actual value of the lines, cables and wires, including fiber optic cable, of a cable television corporation is determined using the rate of $166 per subscriber drop . Towers 10. The actual value of a tower is determined using the rates set outin Appendix A of the B.C. Reg.316/2000, s. 5.
ANNUAL TAX RATESBYLAWNO. 8, 2003. Skeetchestn Indian Band SCHEDULE "VI" Column 1 Column 2 Named Reserves Property Classes Skeetchestn Indian 1. Residential Reserve No. 0 2. Utilities 5. Light Industry 9. Farm i - - Page 23 Column 3 Tax Rate for the Taxation Year 2003 Land and Improvements 7.8809 Improvements Only 0.0000 Land and Improvements 26.6491 Improvements Only 0.0000 Land and 20.5831 Improvements Improvements Only 0.0000 Land and Improvements 9.3744 Improvements Only 0.0000 -
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