Alberta's Industrial Assessment sources include the following;
Non-residential Linear property, Machinery and Equipment, Railway property and Non-residential Co-generating Machinery & Equipment.
The resulting industrial property taxes are the most contentious source of municipal revenues as many rural municipalities have become extremely wealthy simply because of luck. Underground natural resources along with pipelines and cables passing through their borders create huge industrial tax bases. At the same time the cities, towns and villages, including those that are located inside these rural municipalities, get very little of these revenues. See Effects
From a presentation by Melville L. McMillan, PHD, MSc, BA, Professor - Department of Economics, University of Alberta – October 6, 2006
"…Linear property taxes are associated with no, or at best relatively little, additional expenditure...their effect is much like that of an unconditional grant to a community"