Linear assessment is the property tax assessment of infrastructure that crosses multiple municipal boundaries, including pipelines, power transmission lines, telecommunications cables, and railways. Because these assets span many jurisdictions, provincial governments typically assess them centrally rather than leaving each municipality to value portions independently. In Alberta, linear property generates significant tax revenue for rural municipalities where pipelines and transmission lines cross farmland. The assessment methodology and tax rates for linear property are set provincially, with revenue distributed to affected municipalities. Linear assessment ensures fair and consistent taxation of infrastructure essential to the provincial economy.