Linear properties have distribution lines or other facilities that may cross municipal boundaries. All linear property is considered improvement only and can be located under, on, or above land.
Linear property includes the following assessment classification codes (ACCs):
- Electric power systems (generation, transmission, and distribution facilities)
- Telecommunication systems (including cellular telephone systems)
- Cable distribution undertakings
- Pipelines to transport petroleum products
- Oil and gas wells
Linear property is assessed by Alberta Municipal Affairs using the regulated cost approach. The Alberta Linear Property Assessment Minister's Guidelines specify the process for calculating linear property assessments for each of the assessment classification codes (ACCs).
The City of Calgary is responsible for placing linear property assessments on the assessment roll and issues the tax notices and collects taxes.
All requests for assessment information are coordinated and administered by Alberta Municipal Affairs.