E-16 - Real Estate Assessment Act

Section 86 Disposition versions

1978-12-22

86. The alterations contemplated in section 85 shall take effect as follows: those contemplated

(a)  in paragraph a, from registration of the change of ownership or from the date of receipt of sufficient proof;

(b)  in paragraphs b and c, for the fiscal year during which the alteration is made and for each of the three previous fiscal years during which the error, omission or erroneous entry existed; such alterations shall have effect even for the fiscal years during which a former roll was in force, if it contained the error, omission or erroneous entry;

(c)  in paragraph d, from the destruction, demolition or disappearance of the immoveable concerned;

(d)  in paragraphs e, f and g, from the date fixed in the certificate of the assessor;

(e)  in paragraph h, from their entry on the roll;

(f)  in paragraph i, from the following school fiscal year in the case of a change of ownership occurring in the course of the year or in the case of a change of school boards under section 39 of the Education Act (chapter I-14) and, in other cases, from the date on which the change of ownership should have been made, up to three previous fiscal years;

(g)  in paragraphs j and k, from the date fixed in the certificate of the assessor.

1971, c. 50, s. 87; 1972, c. 46, s. 20; 1973, c. 31, s. 40; 1978, c. 59, s. 8.

The addition of paragraph g at the end of section 86 of this act by section 8 of chapter 59 of the statutes of 1978 has effect with regard to the assessment roll made or revised, as the case may be, for every fiscal year of a municipal corporation from the fiscal year commencing in 1979. (1978, c. 59, s. 20).

1977-12-31

86. The alterations contemplated in section 85 shall take effect as follows: those contemplated

(a)  in paragraph a, from registration of the change of ownership or from the date of receipt of sufficient proof;

(b)  in paragraphs b and c, for the fiscal year during which the alteration is made and for each of the three previous fiscal years during which the error, omission or erroneous entry existed; such alterations shall have effect even for the fiscal years during which a former roll was in force, if it contained the error, omission or erroneous entry;

(c)  in paragraph d, from the destruction, demolition or disappearance of the immoveable concerned;

(d)  in paragraphs e, f and g, from the date fixed in the certificate of the assessor;

(e)  in paragraph h, from their entry on the roll;

(f)  in paragraph i, from the following school fiscal year in the case of a change of ownership occurring in the course of the year or in the case of a change of school boards under section 39 of the Education Act (chapter I-14) and, in other cases, from the date on which the change of ownership should have been made, up to three previous fiscal years.

1971, c. 50, s. 87; 1972, c. 46, s. 20; 1973, c. 31, s. 40.