Linear property assessment is the provincial process of valuing infrastructure that extends across multiple municipalities, including pipelines, electrical transmission and distribution systems, telecommunications networks, and railways. Provincial assessors value this property using specialized methodologies appropriate for utility and transportation infrastructure, ensuring consistent assessment across jurisdictions. The resulting assessments determine property taxes paid by utility and transportation companies to the municipalities their infrastructure crosses. For rural municipalities, especially in oil-and-gas producing regions, linear property taxes can represent a substantial portion of total revenue. Provincial legislation governs assessment methods, appeal processes, and tax rate limitations for linear property.