Railway Roadway Property, Pipeline Property and Gas Distribution System Regulation

Railway Roadway Property, Pipeline Property and Gas Distribution System Regulation, M.R. 30/90 The Municipal Assessment Act , C.C.S.M. c. M226 Regulation 30/90 Registered February 5, 1990 bilingual version (HTML) Table of Contents Section 1 Definitions RAILWAY ROADWAY PROPERTY 2 Basis for assessment 3 Land assessment 4 General assessment for 1994 4.1 General assessment for 1998 4.2 General assessment for 2002 5-5.3 Additional tracks PIPELINE PROPERTY 6 Assessment of pipeline property 7 Rate schedules 8 Additional pipelines 9 Pipelines under capacity or temporarily unused 10 Abandoned pipelines GAS DISTRIBUTION SYSTEMS 10.1 General assessment for 1998 10.2 General assessment for 2002 11 Coming into force Schedule A General Assessment for 1994 B General Assessment for 1998 C General Assessment for 2002 Definitions 1 In this regulation, "pipeline property" has the same meaning as "pipelines", as defined in The Municipal Assessment Act ; (« biens de pipeline ») "railway roadway property" has the same meaning as "railway roadway", as defined in The Municipal Assessment Act . (« biens de voie de chemin de fer ») RAILWAY ROADWAY PROPERTY Basis for assessment 2 Railway roadway property in a municipality shall be assessed on the basis of (a) the tonnage that is carried on tracks in a subdivision of railway roadway property; (b) the mileage of track; and (c) the land that comprises the railway roadway property. Land assessment 3 Land that comprises railway roadway property shall be assessed at the average assessed value of all land in the municipality in the reference year. General assessment for 1994 4 For the purpose of the general assessment for 1994, and subject to section 5, the assessed value of improvements on railway roadway property shall be calculated on the gross tonnage carried on tracks on the railway roadway property at the following rates per mile of track: (a) no gross tonnage: $0.00 per mile; (b) up to 5 million tons: $17,800. per mile; (c) 5 million tons up to 10 million tons: $53,700. per mile; (d) 10 million tons up to 20 million tons: $107,500. per mile; (e) 20 millions tons up to 30 million tons: $178,500. per mile; (f) 30 millions tons or more: $215,100. per mile. M.R. 175/93; 31/97; 48/2001 General assessment for 1998 4.1 For the purpose of the general assessment for 1998, and subject to section 5, the assessed value of improvements on railway roadway property shall be calculated on the gross tonnage carried on tracks on the railway roadway property, at the following rates per mile of track: (a) no gross tonnage: $0.00 per mile; (b) up to 5 million tons: $19,000. per mile; (c) 5 million tons up to 10 million tons: $57,500. per mile; (d) 10 million tons up to 20 million tons: $115,000. per mile; (e) 20 millions tons up to 30 million tons: $191,000. per mile; (f) 30 millions tons or more: $230,200. per mile. M.R. 31/97; 48/2001 General assessment for 2002 4.2 For the purpose of the general assessment for 2002, and subject to section 5, the assessed value of improvements on railway roadway property shall be calculated on the gross tonnage carried on tracks on the railway roadway property, at the following rates per mile of track: (a) no gross tonnage: $0.00 per mile; (b) up to 5 million tons: $19,900. per mile; (c) 5 million tons up to 10 million tons: $62,150. per mile; (d) 10 million tons up to 15 million tons: $104,400. per mile; (e) 15 million tons up to 20 million tons: $144,200. per mile; (f) 20 million tons up to 25 million tons: $186,450. per mile; (g) 25 million tons up to 30 million tons: $226,250. per mile; (h) 30 million tons or more: $248,600. per mile. M.R. 48/2001 Additional tracks 5 Where railway roadway property has more than one track, the rate set out in section 4 or 4.1 shall be applied to one track, and one-half of that rate shall be applied to each additional track. M.R. 31/97 5.1 Track that is owned by a railway company and not located on the right-of-way shall be assessed at $86,400 per mile. M.R. 48/2001 5.2 Spur track will be assessed at $132,000 per mile and each turnout shall be assessed at $12,500. M.R. 48/2001 5.3 Rail lines abandoned in place shall not be assessed. M.R. 48/2001 PIPELINE PROPERTY Assessment of pipeline property 6 Pipeline property in a municipality shall be assessed on the basis of (a) the diameter of the pipe; and (b) the number of miles of pipeline. Rate schedules 7 Subject to sections 8 to 10, the assessed value of a pipeline shall be calculated on the rates set out in the Schedules. M.R. 31/97 Additional pipelines 8 Where there is more than one pipeline on pipeline property that is contiguous, the rate of assessment shall be applied to the pipeline that has the largest diameter, and each additional pipeline shall be assessed at 55% of the rate that applies to its diameter. M.R. 31/97 Pipelines under capacity or temporarily unused 9 A pipeline that is operated at 50% or less capacity over the two year period ending with the general assessment or has been temporarily removed from service at the time of the general assessment shall be assessed at 50% of the rate that would apply if it were operated at capacity. M.R. 175/93 Abandoned pipelines 10 A pipeline that is permanently removed from service shall not be assessed. GAS DISTRIBUTION SYSTEMS General assessment for 1998 10.1 For the purpose of the 1998 general assessment, an assessor shall assess a gas distribution system as follows: (a) $170. for each gasometer; (b) $480. for each pipe connecting to one or more gasometers; (c) each regulator station at the cost of construction, indexed and depreciated to 1995; (d) each pipe, other than a pipe referred to in clause (b), on the basis of length and outside diameter, at the following rates: Outside diameter of pipe (in inches) Rate per foot 1½ $ 3.20 2 4.45 3 6.40 4 8.25 6 12.00 8 16.00 12 32.00 14 38.50 16 42.80 General assessment for 2002 10.2(1) For the purpose of the 2002 general assessment, an assessor shall assess a gas distribution system as follows: (a) $60. for each gasometer; (b) $625. for each pipe connecting to one or more gasometers; (c) each regulator station at its 1999 depreciated replacement cost; (d) each pipe, other than a pipe referred to in clause (b), on the basis of length and outside diameter, (i) if located in an urban municipality or a local urban district, at the following rates: Description Rate per foot 1" or less $2.25 1½" $2.50 2" $3.50 3" $5.05 4" $6.50 6" $9.50 8" $12.65 12" $25.30 14" $30.40 16" $33.80 Definitions 10.2(2) In clause 10(2)⁠(d), "local urban district" means a local urban district formed or continued as a local urban district in the Local Urban Districts Regulation, Manitoba Regulation 174/99; (« district urbain local ») "rural municipality" means a rural municipality as set out in the Municipal Status and Boundaries Regulation , Manitoba Regulation 567/88; (« municipalité rurale ») "urban municipality" means (a) a city, town or village set out in the Municipal Status and Boundaries Regulation , Manitoba Regulation 567/88, and (b) the City of Winnipeg. (« municipalité urbaine ») M.R. 48/2001 Coming into force 11 This regulation is retroactive and is deemed to have come into force on January 1, 1990. SCHEDULE A GENERAL ASSESSMENT FOR 1994 Pipeline Rates Per Mile Outside diameter of pipe (in inches) Rate per mile Under 3 $  16,100 3 up to 4 $  24,200 4 up to 6 $  31,100 6 up to 8 $  44,900 8 up to 10 $  59,800 10 up to 12 $  85,100 12 up to 14 $ 118,500 14 up to 16 $ 142,600 16 up to 18 $ 163,300 18 up to 20 $ 176,000 20 up to 22 $ 197,800 22 up to 24 $ 230,000 24 up to 26 $ 253,000 26 up to 28 $ 276,000 28 up to 30 $ 299,000 30 up to 32 $ 322,000 32 up to 34 $ 345,000 34 up to 36 $ 379,500 36 up to 38 $ 414,000 38 up to 40 $ 448,500 40 up to 42 $ 483,000 42 up to 44 $ 539,400 44 up to 46 $ 565,800 46 up to 48 $ 594,600 48 or more $ 624,500 SCHEDULE B GENERAL ASSESSMENT FOR 1998 Pipeline Rates Per Mile Outside diameter of pipe (in inches) Rate per mile Under 3 $ 17,300 3 up to 4 25,900 4 up to 6 33,200 6 up to 8 46,200 8 up to 10 61,600 10 up to 12 87,700 12 up to 14 122,000 14 up to 16 142,600 16 up to 18 163,300 18 up to 20 176,000 20 up to 22 197,800 22 up to 24 230,000 24 up to 26 260,600 26 up to 28 284,300 28 up to 30 322,900 30 up to 32 344,600 32 up to 34 369,200 34 up to 36 406,100 36 up to 38 443,000 38 up to 40 479,900 40 up to 42 516,800 42 up to 44 577,100 44 up to 46 605,400 46 up to 48 636,200 48 or more 668,200 SCHEDULE C GENERAL ASSESSMENT FOR 2002 Pipeline Rates Per Mile Outside diameter of pipe (in inches) Rate per mile Under 3 $ 18,700 3 up to 4 28,000 4 up to 6 35,900 6 up to 8 49,900 8 up to 10 66,500 10 up to 12 94,700 12 up to 14 131,800 14 up to 16 154,000 16 up to 18 176,400 18 up to 20 190,100 20 up to 22 213,600 22 up to 24 248,400 24 up to 26 281,400 26 up to 28 307,000 28 up to 30 348,700 30 up to 32 372,200 32 up to 34 398,700 34 up to 36 438,600 36 up to 38 478,400 38 up to 40 518,300 40 up to 42 558,100 42 up to 44 623,300 44 up to 46 653,800 46 up to 48 687,100 48 or more 721,700