93.1.10. Where a person has notified a notice of objection under section 93.1.1, the person may appeal to the Court of Québec sitting for the district in which the person resides or for the district of Québec or of Montréal, according to the district in which the assessment would be appealable under article 30 of the Code of Civil Procedure (chapter C-25) if it were an appeal to the Court of Appeal, to have the assessment vacated or varied after either
(a) the Minister has confirmed the assessment or reassessed; or
(b) 90 days have elapsed in the case of an objection referred to in section 12.0.3, or 180 days have elapsed in the other cases, following notification of the notice of objection and no decision has been sent by the Minister by mail.
A person who has objected to an assessment referred to in the second paragraph of section 93.1.2 or in the first paragraph of section 220.127.116.11 may appeal only in respect of the issues specified in the notice of objection.
1997, c. 85, s. 358; 2000, c. 36, s. 10; 2012, c. 28, s. 16.