Railway Roadway Property, Pipeline Property and Gas Distribution Systems (2012) Regulation

Railway Roadway Property, Pipeline Property and Gas Distribution Systems (2012) Regulation, M.R. 104/2011 The Municipal Assessment Act , C.C.S.M. c. M226 Regulation 104/2011 Registered July 6, 2011 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Basis for assessment 3 Land assessment 4 General assessment — railway roadway property 5 Adjustments — railway roadway property 6 Assessment of pipeline property 7 General assessment — pipeline property 8 Adjustments — pipelines 9 General assessment — gas distribution systems 10 Definitions — Schedule C Schedules A General Assessment — Improvements on Railway Roadway Property B General Assessment — Pipeline Property Rates per Mile C General Assessment — Gas Distribution Systems Definitions 1 The following definitions apply 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 gross 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 — railway roadway property 4 Subject to section 5, for the purpose of the general assessment for 2012, 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 rates per mile of track set out in Schedule A. Adjustments — railway roadway property 5(1) Where railway roadway property has more than one track, the rate set out in Schedule A shall be applied to one track, and one-half of that rate shall be applied to each additional track. 5(2) For the purposes of the general assessment for 2012, (a) track that is owned by a railway company and not located on the right-of-way shall be assessed at $160,800 per mile; and (b) spur track will be assessed at $160,800 per mile and each turnout shall be assessed at $16,100. 5(3) Rail lines abandoned in place shall not be assessed. 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. General assessment — pipeline property 7 Subject to section 8 for the purpose of the 2012 general assessment, the assessed value of a pipeline property shall be calculated on the rates per mile set out in Schedule B. Adjustments — pipelines 8(1) 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. 8(2) 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. 8(3) A pipeline that is permanently removed from service shall not be assessed. GAS DISTRIBUTION SYSTEMS General assessment — gas distribution systems 9 For the purpose of the 2012 general assessment, an assessor shall assess a gas distribution system by assessing its components in accordance with Schedule C. Definitions — Schedule C 10 The following definitions apply in Schedule C. "rural area" means a municipality that is a rural municipality as set out in the Municipal Status and Boundaries Regulation , Manitoba Regulation 567/88 R. (« zone rurale ») "urban area" means (a) a city, town or village set out in the Municipal Status and Boundaries Regulation , Manitoba Regulation 567/88 R; (b) a local urban district formed or continued as a local urban district in the Local Urban Districts Regulation , Manitoba Regulation 174/99; and (c) the City of Winnipeg. (« zone urbaine ») SCHEDULE A (Section 4) GENERAL ASSESSMENT — IMPROVEMENTS ON RAILWAY ROADWAY PROPERTY Gross Tonnage General Assessment for 2012 Rate per Mile of Track No gross tonnage $0.00 Up to 5 million tons $43,500 5 million tons up to 10 million tons $135,900 10 million tons up to 15 million tons $228,400 15 million tons up to 20 million tons $315,300 20 million tons up to 25 million tons $407,600 25 million tons up to 30 million tons $494,700 30 million tons or more $534,600 SCHEDULE B (Section 7) GENERAL ASSESSMENT — PIPELINE PROPERTY RATES PER MILE Outside Diameter of Pipe (inches) General Assessment for 2012 Rate per Mile Under 3  $43,000 3 up to 4  $53,600 4 up to 6  $68,700 6 up to 8  $95,600 8 up to 10  $127,400 10 up to 12  $181,500 12 up to 14  $231,500 14 up to 16  $270,800 16 up to 18  $304,300 18 up to 20  $327,900 20 up to 22  $368,600 22 up to 24  $428,500 24 up to 26  $453,200 26 up to 28  $494,400 28 up to 30  $561,600 30 up to 32  $599,400 32 up to 34  $642,200 34 up to 36  $699,700 36 up to 38  $790,500 38 up to 40  $886,000 40 up to 42  $954,000 42 up to 44 $1,055,500 44 up to 46 $1,107,100 46 up to 48 $1,241,200 48 or more $1,306,600 SCHEDULE C (Section 9) GENERAL ASSESSMENT — GAS DISTRIBUTION SYSTEMS Component of Gas Distribution System 2012 General Assessment Each regulator station at its April 1 st 2010 depreciated replacement cost. Each gasometer  $40. Each pipe connecting to one or more gasometers $430. Each pipe, other than a pipe connecting to one or more gasometers, based on the pipe's outside diameter in inches Rural Area (rate per foot) Urban Area (rate per foot) 1" or less $2.00 $2.90 1½" $2.40 $3.20 2" $3.30 $4.50 3" $4.50 $6.40 4" $5.40 $8.00 6" $7.90 $11.80 8" $15.70 $21.40 12" $31.50 $42.90 14" $37.70 $51.50 16" $41.90 $57.20