E-16 - Real Estate Assessment Act

Full text
10. No building which must be entered on the roll shall be entered before it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination, unless two years have elapsed from the beginning of the work; however, such delay ceases to run in cases of irresistible force.
This section applies to changes and alterations to any building.
1971, c. 50, s. 10; 1973, c. 31, s. 6.