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AR 91/2016 SUPERNET ASSESSMENT REGULATION

(no admt)

ALBERTA REGULATION 91/2016

Municipal Government Act

SUPERNET ASSESSMENT REGULATION

Table of Contents

                1      Definitions

                2      Assessment of assessable SuperNet linear property

                3      Report by Minister required

                4      Repeal

                5      Expiry

                6      Coming into force

Schedule

Definitions

1   In this Regulation,

                               (a)    “Act” means the Municipal Government Act;

                              (b)    “assessable SuperNet linear property” means linear property in the extended area network that is used for SuperNet purposes and is assessable under section 298(3) of the Act;


                               (c)    “extended area network” means the specifications, characteristics and network design as reported by the Minister;

                              (d)    “Minister” means the Minister of Service Alberta;

                               (e)    “SuperNet” means the high speed high capacity broadband network that is owned by Bell Canada, linking government offices, schools, health care facilities and libraries in the extended area network.

Assessment of assessable SuperNet linear property

2(1)  Where linear property in the extended area network is used for business and is assessable to the extent reported under section 3(2), the assessment must be prepared by the assessor designated under section 292(1) of the Act.

(2)  Section 292(2) to (5) of the Act do not apply in respect of an assessment referred to in subsection (1), and instead the assessment must be prepared in accordance with the Schedule.

Report by Minister required

3(1)  The Minister must report the following information to the assessor designated by the Minister of Municipal Affairs under section 292(1) of the Act not later than October 31 of each year following 2014:

                               (a)    for the purposes of section 1(c), the specifications, characteristics and network design that form the extended area network;

                              (b)    for the purposes of section 2(a) of the Schedule, the construction costs of the assessable SuperNet linear property.

(2)  The Minister must report the extent to which linear property in the extended area network is used for business to the assessor designated by the Minister of Municipal Affairs under section 292(1) of the Act not later than December 31 of each year following 2014.

Repeal

4   The Supernet Assessment Regulation (AR 113/2012) is repealed.

Expiry

5   For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this


Regulation expires on December 31, 2018.

Coming into force

6   This Regulation comes into force on January 1, 2017.

Schedule   

1   In this Schedule, “Minister’s Guidelines” means the Alberta Linear Property Assessment Minister’s Guidelines referred to in section 322.1(1)(a)(i)(C) of the Act.

2   To calculate an assessment for assessable SuperNet linear property, the assessor must

                               (a)    multiply the construction costs of the assessable SuperNet linear property, as reported by the Minister under section 3(1)(b) of this Regulation, by a factor that represents business use as reported by the Minister under section 3(2) of this Regulation,

                              (b)    multiply the product obtained from the calculation referred to in clause (a) by the assessment year modifier set out in Schedule B for Telecommunications Systems contained in the Minister’s Guidelines,

                               (c)    multiply the product obtained from the calculation referred to in clause (b) by the depreciation factor set out in Schedule C for Telecommunications Systems contained in the Minister’s Guidelines, and

                              (d)    multiply the product obtained from the calculation referred to in clause (c) by an additional depreciation factor of 1.000 for the purposes of Schedule D for Telecommunications Systems contained in the Minister’s Guidelines.