221 Grandparented Pollution Abatement Exemptions

221 (1) In this section:

• “final determination under the Assessment Act” means a determination on the assessment roll for a taxation year, subject to any change that is finally determined under the Assessment Act by revised assessment roll, by supplementary assessment roll or on further appeal;
• “pollution abatement provision” means section 339(1)(q) of the Local Government Act, section 15(1)(s) of the Taxation (Rural Area) Act or section 396(1)(e.01) of the Vancouver Charter, as those provisions read before their repeal and replacement by the Budget Measures Implementation Act, 1997.
• (2) Land and improvements that were exempt for the 1996 taxation year under a pollution abatement provision are exempt to the extent established by subsection (3), if

• (a) the land and improvements were exempt under that provision for the 1996 taxation year on final determination under the Assessment Act, and
• (b) as applicable,
  • (i) for an exemption in relation to land only, the land continues to be exclusively or primarily used for the purpose of abating pollution,
  • (ii) for an exemption in relation to improvements only, the improvements continue to be exclusively or primarily used for the purpose of abating pollution, or
  • (iii) for an exemption in relation to land and improvements, the land and improvements continue to be exclusively or primarily used for the purpose of abating pollution.

• (3) The amount of an exemption under subsection (2) for a taxation year is limited to the portion of the assessed value of land and improvements that is the least of the following:

• (a) the portion that the British Columbia Assessment Authority determines is attributable to the use of pollution abatement for that taxation year, subject to final determination under the Assessment Act;
• (b) the portion that was exempt for pollution abatement purposes for the immediately preceding taxation year on final determination under the Assessment Act;
• (c) the portion that was exempt for the 1996 taxation year on final determination under the Assessment Act.

2003-26-221, effective January 1, 2004 (B.C. Reg. 423/2003); 2003-66-27, effective March 12, 2004 (B.C. Reg. 96/2004); 2007-13-51, effective September 24, 2007 (B.C. Reg. 292/2007).