Property Assessment Regulations

In these regulations,

"Alberta Schedule" means one of Schedules 1 to 6 of the Assessment Manual; (annexe de l’Alberta)

"Assessment Manual" means the Alberta Assessment Manual, 1984 First Edition, produced by the Assessment Standards Branch of Alberta Municipal Affairs, Government of Alberta, as amended to September 30, 2000, with such modifications as the circumstances require; (manuel d’évaluation)

"assessment year" means the period from November 1 in one year to October 31 in the following year for which an assessment roll is prepared; (année d’évaluation)

"base year" means, in respect of a general assessment, the calendar year immediately preceding the year in which the general assessment year ended; (année de base)

"base year modifier" means the base year modifier determined in accordance with sections 1.180.000 to

of Alberta Schedule 1; (modificateur de l’année de base)

"general assessment" means, in a municipal taxation area or the general taxation area, the assessment of

(évaluation générale)

"general assessment year" means the assessment year in which a general assessment of assessable land or assessable improvements, mobile units, railways, pipelines, works and transmission lines is conducted. (année d’évaluation générale) R-079-92,s.2; R-090-99,s.2; R-073-2000,s.2.

The Assessment Manual is adopted with the changes set out in Schedule E under paragraph 117(1)(f) of the Act for the purposes of these regulations. R-073-2000,s.3.

A general assessment may be conducted in one assessment year in respect of assessable land and in another assessment year in respect of assessable improvements, mobile units, railways, pipelines, works and transmission lines. R-090-99,s.3.

The assessed value of a parcel in an assessment year that is not a general assessment year is calculated as though the parcel was being assessed in the last general assessment year taking into account the circumstances affecting the parcel in the assessment year.

Where

use the parcel only as a residence for not less than 184 consecutive days of the assessment year, the assessed value of the parcel for that assessment year is calculated as though the only permitted use of the parcel established by law is for residential use.

In this Part,

"closed" means, in respect of an improvement or mobile unit located on a hydrocarbon or mineral property, an improvement or mobile unit that is not being used by its assessed owner and includes an improvement or mobile unit that has been abandoned by its assessed owner; (fermée)

"hydrocarbon or mineral property" means,

"1983 replacement cost new" means, in respect of an improvement, mobile unit or railway, the cost of a new improvement, mobile unit or railway in 1983 as determined in accordance with this Part. (coût de remplacement à neuf de 1983) R-079-92,s.3.

This Part applies to the assessment of improvements, mobile units and railways in the general taxation area and all municipal taxation areas. R-079-92,s.3.

The fair actual value of an improvement, mobile unit or railway in a general assessment year is the fair actual value of the improvement, mobile unit or railway in the base year of the general assessment.

and 1.200.120 to 1.200.123 of Alberta Schedule 1 and sections 5.019.000 to 5.019.400 of Alberta Schedule 5 must be used as a guide in determining the amount of depreciation attributable to normal physical deterioration and normal functional obsolescence.

The fair actual value in the base year of the general assessment of the roadway of a railway and the superstructure and trackage of a railway outside the limits of the roadway is the product of the length of the roadway, superstructure and trackage in kilometres multiplied by

The fair actual value in the base year of the general assessment of an appurtenance of a railway outside the limits of the roadway of the railway is the product of the value for the appurtenance set out in section

of Alberta Schedule 5 multiplied by the base year modifier for steel.

and 1.200.120 to 1.200.123 of Alberta Schedule 1 must be used as a guide in determining the amount of depreciation attributable to normal physical deterioration and normal functional obsolescence.

The fair actual value of an improvement, mobile unit or railway in an assessment year that is not a general assessment year is calculated as though the improvement, mobile unit or railway was being assessed in the last general assessment year taking into account the circumstances affecting the improvement, mobile unit or railway in the assessment year.

In this Part and in Schedules A and B,

"gas distribution system" means a pipeline or a system of pipelines that is

but does not include a gas transmission line; (réseau de distribution du gaz)

"well pipe" and "well head installation" means pipe, a well head installation or other improvement as described in paragraphs (c) and (d) of the definition of "pipeline" in section 1 of the Act in respect of a well made under the authority of

R-042-2014,s.2.

The decision of the Director respecting the nominal diameter of a pipeline for the purposes of calculating the basic cost of that pipeline is final.

The basic cost in the base year of the general assessment of a pipeline described in paragraphs (a), (b), and (e) of the definition of "pipeline" in section 1 of the Act,

The basic cost of well pipe and a well head installation in the base year of a general assessment is determined in accordance with sections 23 to 27.

Where well depth is used to calculate basic cost, the depth of the well is calculated to the depth that a substance being produced, injected or disposed of enters or exits the well pipe.

The basic cost of well pipe and well head installations in or on a well producing water is the base rate set out in Table 3 of Schedule B.

The assessed value of a pipeline in an assessment year that is not a general assessment year is calculated as though the pipeline was being assessed in the last general assessment year taking into account the circumstances affecting the pipeline in the assessment year.

PART IV

WORKS AND TRANSMISSION LINES

The depreciated basic cost in the base year of the general assessment of works and transmission lines is the product of the basic cost multiplied by 0.75 for depreciation.

The basic cost in the base year of the general assessment of works and transmission lines is the length of the line in kilometres multiplied by $1,800.

The assessed value of works and transmission lines in an assessment year that is not a general assessment year is calculated as though the works and transmission lines were being assessed in the last general assessment year taking into account the circumstances affecting the works and transmission lines in the assessment year.

SCHEDULE

Table

Description of Columns

1. Columns 2 and 4 apply to a pipeline used (a) for gathering, distributing or transporting oil or (b) for any other purpose, except for injection purposes.

2. Columns 3 or 5 apply to a pipeline used (a) for gathering, distributing or transporting gas; (b) for injection purposes.

1 2 Nominal Diameter of Pipe (mm) Steel

($)

21.3 6.30

24.2 --

26.7 6.60

33.4 7.20

42.2 9.40

48.3 10.10

60.3 21.00

88.9 23.80

114.3 30.50

141.3 --

168.3 39.30

219.1 51.30

273.1 69.30

323.9 83.70

355.6 100.80

406.4 111.00

457.0 148.30

508.0 166.70

559.0 184.40

610.0 205.90

660.0 239.70

711.0 254.00

762.0 291.90

813.0 327.90

864.0 345.70

914.0 393.50

1,067.0 508.80

1,219.0 667.90

1,422.0 921.40

ANNEXE

Tableau Description des colonnes

1. Les colonnes 2 et 4 s’appliquent aux pipelines servant, a) à collecter, à distribuer ou à transporter du pétrole b) à toute fin autre que l’injection.

2. Les colonnes 3 et 5 s’appliquent aux pipelines servant, a) à collecter, à distribuer ou à transporter du gaz; b) à l’injection.

1 2

Diamètre nominal du tuyau (mm) Acier

($)

21,3 6,30

24,2 --

26,7 6,60

33,4 7,20

42,2 9,40

48,3 10,10 10,10

60,3 21,00 21,00

88,9 23,80 23,80

114,3 30,50 30,50

141,3 --

168,3 39,30 39,30

219,1 51,30 52,90

273,1 69,30 72,30

323,9 83,70 86,80

355,6 100,80 104,60

406,4 111,00 122,70

457,0 148,30 154,40

508,0 166,70 176,50

559,0 184,40 195,10

610,0 205,90 225,00

660,0 239,70 253,40

711,0 254,00 286,40

762,0 291,90 326,00

813,0 327,90 346,40

864,0 345,70 386,40

914,0 393,50 438,10

1 067,0 508,80 565,50

1 219,0 667,90 758,60

1 422,0 921,40 1 049,10 Table

1. Service line tap to property line complete with curb cock and box

2. Service line tap to property line without curb cock and box

3. Service line not owned by customer on a customer’s property

4. Meter with regulator

5. Meter without regulator Tableau

1. Raccordement complet de conduite de service à la conduite de la propriété avec robinet et coffre

2. Raccordement complet de conduite de service à la conduite de la propriété sans robinet et coffre

3. Conduite de service n’appartenant pas au client et se trouvant sur sa propriété

4. Compteur avec régulateur

5. Compteur sans régulateur

SCHEDULE

Table

Class Grouping Base

($)

1. Crude Oil-Flow 31,920

2. Crude Oil-Pump 51,400

3. Gas-Flow 23,090

4. Injection or Disposal 25,450

5. Crude Bitumen 59,840

Table

Class Grouping Base Rate

($)

1. Crude Oil-Flow 38,680

2. Crude Oil-Pump 56,800

3. Gas-Flow 26,250

4. Injection or Disposal 27,850

Table

Class Grouping

1. Water Source

Table

Class Grouping

1. Suspended

ANNEXE

Tableau

Catégorie

1. Pétrole brut - Débit

2. Pétrole brut - Pompe

3. Gaz - Débit

4. Injection ou élimination

5. Bitume brut

Tableau

Catégorie Taux de base

($)

1. Pétrole brut - Débit 38 680

2. Pétrole brut - Pompe 56 800

3. Gaz - Débit 26 250

4. Injection ou élimination 27 850

Tableau

Catégorie

1. Source d’eau

Tableau

Catégorie

1. Suspendu

SCHEDULE C

Table 1 (Paragraph 3(3)(b)) General Taxation Area Regional Base Rates For Developed Parcels

1 2 Region Base Rate

Inuvik $29.00/m² Fort Smith $24.50/m²

Table 2 (Paragraph 3(6)(a)) General Taxation Area Regional Parcel Development Components

1 2 3 4 5 Region Raw Land Survey Road Parcel Development Development

Inuvik 12 0 - 5 0 - 54 0 - 29 Fort Smith 12 0 - 2 0 - 55 0 - 31

R-152-98,s.2, R-005-2012,s.5; R-147-2018,s.2.

SCHEDULE

NUMBER OF CONSECUTIVE MONTHS CLOSURE

CLOSED

Buildings Structures

12 to 23 months 30 24 to 35 months 60 36 months or more 90

R-079-92,s.10.

ANNEXE

FERMETURE : NOMBRE CONSÉCU- FACTEURS

TIF DE MOIS

Édifices et constructions

12 à 23 mois 30 24 à 35 mois 60 36 mois ou plus 90

R-079-92, art. 10.

SCHEDULE

CHANGES TO THE ASSESSMENT

Alberta Schedule 1

1. The following sections of Alberta Schedule 1 do not (a) sections 1.000.000 to 1.000.100; (b) sections 1.010.000 to 1.010.050; (c) sections 1.020.000 to 1.020.060; (d) sections 1.030.000 to 1.030.017; (e) sections 1.040.000 and 1.040.010; (f) sections 1.060.000 to 1.060.081; (g) sections 1.200.000 to 1.200.022; (h) section 1.200.112.

2. Section 1.200.040 of Alberta Schedule 1 is replaced

1.200.040 AGE LIFE TABLE: MOBILE

CLASS OF

CONSTRUCTION ANTICIPATED

Without

Single Wide Units Substandard Fair Standard Double Wide Units Fair Standard Semi Custom

3. Section 1.200.050 of Alberta Schedule 1 is changed

Diamond Mine Fish Processing Plant Gold Mine Telecommunication System

4. The following definitions in section 1.200.130 of Alberta (a) Abnormal Depreciation; (b) Depreciation; (c) Economic Life; (d) Economic Obsolescence.

ANNEXE

CHANGEMENTS AU MANUEL

Annexe 1 de l’Alberta

1. Les articles suivants de l’annexe 1 de l’Alberta ne s’appliquent a) 1.000.000 à 1.000.100; b) 1.010.000 à 1.010.050; c) 1.020.000 à 1.020.060; d) 1.030.000 à 1.030.017; e) 1.040.000 et 1.040.010; f) 1.060.000 à 1.060.081; g) 1.200.000 à 1.200.022; h) 1.2000.112.

2. L’article 1.200.040 de l’annexe 1 de l’Alberta est remplacé

1.200.040 AGE LIFE TABLE: MOBILE

CLASS OF

CONSTRUCTION ANTICIPATED

Without

Single Wide Units Substandard Fair Standard Double Wide Units Fair Standard Semi Custom

3. L’article 1.200.050 de l’annexe 1 de l’Alberta est modifié suit :

Diamond Mine Fish Processing Plant Gold Mine Telecommunication System

4. Les définitions suivantes de l’annexe 1 de l’Alberta a) «Abnormal Depreciation»; b) «Depreciation»; c) «Economic Life»; d) «Economic Obsolescence». Alberta Schedule 5

5. Section 5.019.100 of Alberta Schedule 5 is changed

Hoists (other than vehicle hoists) Cranes

6. The following is added after section 5.019.100 of Alberta

5.019.100A COMMUNICATIONS EQUIPMENT

35 YEAR LIFE

Guyed Steel Tower

Alberta Schedule 7

7. Alberta Schedule 7 does not apply.

General

8. The note appearing at the end of the index page in each

R-073-2000,s.6; R-005-2012,s.6. Annexe 5 de l’Alberta

5. L’article 5.019.100 de l’annexe 5 de l’Alberta est modifié qui suit :

Hoists (other than vehicle hoists) Cranes

6. La même annexe est modifiée par insertion, après l’article

5.019.100A COMMUNICATIONS EQUIPMENT

35 YEAR LIFE

Guyed Steel Tower

Annexe 7 de l’Alberta

7. L’annexe 7 de l’Alberta ne s’applique pas.

Disposition générale

8. La note qui paraît à la fin de la page d’index des annexes

R-073-2000, art. 6; R-005-2012, art. 6.