Natural Gas Transmission Pipeline Assessment Regulations (N.S. Reg. 103/2002). Country/Territory Canada Territorial subdivision Nova Scotia Document type Regulation Date 2002 Source FAO, FAOLEX Subject Land & soil Keyword Land tenure Land valuation Tax/levy Enforcement/compliance Geographical area Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic Abstract The present Regulations enforce the Assessment Act. Section 3 lays down provisions relating to the assessment of pipelines installed prior and after 1 January 2000. The text –consisting of 8 articles – deals, inter alia, with the following aspects: citation, definitions, assessed value of pipeline, calculation of base cost for pipe of different size, assessed value of compression stations, custody transfer stations and other appurtenances, calculation of total accumulated depreciation, taxation years to which assessments apply, business occupancy assessment extra. Full text English Website www.gov.ns.ca References - Legislation Implements Assessment Act (R.S.N.S. 1989, c. 23). Legislation | Canada | 1989 (2012) Keyword: Basic legislation, Land tenure, Land valuation, Cadastre/land registration, Survey/mapping, Tax/levy Source: FAO, FAOLEX