Property tax on P3's

[Douglas...@fincc05.fin.gov.bc.ca]

Does anyone know of any publications that deal with how public-private
partnerships ought to be (or are being) treated for property tax
purposes? Key issues include criteria for distinguishing between
government and commercial activities and how to classify properties
that contain mixed public/private uses, particularly where the public
body is using some of the commercial profits generated to subsidize
legitimate government functions.

Alternatively, are there any jurisdictions you are aware of that have
wrestled with (and preferably solved!) these thorny problems?

Thanks for any assistance you may be able to provide.

Doug Page
Tax Policy Branch
Ministry of Finance and Corporate Relations
Province of British Columbia
tel 250-387-9010
fax 250-356-5071