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223 (1) In addition to the provisions of any other Act, the Lieutenant Governor in Council may make regulations prescribing exemptions from property taxes under any Act in respect of one or more of the following:

  • (a) prescribed industrial land or industrial improvements, or both;
  • (a.1) prescribed business land or business improvements, or both;
  • (b) prescribed improvements at prescribed community airports;
  • (c) prescribed land or improvements at prescribed community ports.
  • (2) Without limiting section 283, regulations under subsection (1) may be different for different community airports and different community ports.
  • (3) An exemption under subsection (1)(b) or (c) applies to an airport or port only for a taxation year in which it is operated as a community airport or community port, as applicable.

2003-26-223, effective January 1, 2004 (B.C. Reg. 423/2003); 2003-52-546, effective January 1, 2004 (B.C. Reg. 465/2003).