Railway Roadway Property, Pipeline Property and Gas Distribution Systems (2016) Regulation

Railway Roadway Property, Pipeline Property and Gas Distribution Systems (2016) Regulation, M.R. 166/2015 The Municipal Assessment Act , C.C.S.M. c. M226 Regulation 166/2015 Registered October 9, 2015 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 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 on the reference date. General assessment — railway roadway property 4 Subject to section 5, for the purpose of the general assessment for 2016, 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 2016, (a) track that is owned by a railway company and not located on the right-of-way shall be assessed at $187,600 per mile; and (b) spur track shall be assessed at $187,600 per mile and each turnout shall be assessed at $18,800. 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 2016 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 2016 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 (in millions of tons) General Assessment for 2016 Rate per Mile of Track 0 $0.00 Less than 5 $50,800 5 or more, but less than 10 $158,500 10 or more, but less than 15 $266,400 15 or more, but less than 20 $367,800 20 or more, but less than 25 $475,400 25 or more, but less than 30 $577,100 30 or more $634,100 SCHEDULE B (Section 7) GENERAL ASSESSMENT — PIPELINE PROPERTY RATES PER MILE Outside diameter of pipe (inches) General Assessment for 2016 Rate Per Mile Less than 3 $51,100 3 or more, but less than 4 $63,700 4 or more, but less than 6 $81,600 6 or more, but less than 8 $113,600 8 or more, but less than 10 $151,300 10 or more, but less than 12 $215,600 12 or more, but less than 14 $275,000 14 or more, but less than 16 $321,700 16 or more, but less than 18 $361,500 18 or more, but less than 20 $389,600 20 or more, but less than 22 $437,900 22 or more, but less than 24 $509,100 24 or more, but less than 26 $538,400 26 or more, but less than 28 $587,400 28 or more, but less than 30 $667,100 30 or more, but less than 32 $712,100 32 or more, but less than 34 $762,900 34 or more, but less than 36 $816,200 36 or more, but less than 38 $922,100 38 or more, but less than 40 $1,033,400 40 or more, but less than 42 $1,112,700 42 or more, but less than 44 $1,208,300 44 or more, but less than 46 $1,267,500 46 or more, but less than 48 $1,420,900 48 or more $1,492,300 SCHEDULE C (Section 9) GENERAL ASSESSMENT — GAS DISTRIBUTION SYSTEMS Component of Gas Distribution System 2016 General Assessment Each regulator station at its April 1 st 2014 depreciated replacement cost. Each gasometer $40. Each pipe connecting to one or more gasometers $450. 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 $2.60 $3.50 1½" $3.10 $3.90 2" $4.30 $5.40 3" $5.50 $7.20 4" $6.30 $8.50 6" $9.00 $12.00 8" $18.70 $25.40 12" $37.50 $51.00 14" $44.80 $61.20 16" $49.80 $67.90