Linear

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In the province of Alberta, the linear property assessment is a regulated valuation process conducted by Municipal Affairs on behalf of municipalities.

Linear properties include pipelines, wells, electric power systems, electric power generation, telecommunications systems and cable distribution undertakings.  Regulated valuation means there is  legislation that provides the definitions, the process for preparation, as well as the calculation formulas to determine an assessment.

The assessment process uses information from regulators such as the Alberta Energy Regulator (AER) or the Alberta Utilities Commission (AUC) and applies a rate to the length of a pipeline, a power line or a telephone line; or to the depth of a well to determine its assessment. Electric power generation is assessed based on the adjusted, actual project cost.