124. A person having an interest in contesting the correctness, existence or absence of an entry on the roll relating to a property owned by himself or another person, may file an application for review in that regard with the municipal body responsible for assessment.
Such a person may in particular,
(1) contest the entry of a property that is not an immovable that is to be entered on the roll, or the omission of a property that is such an immovable;
(2) contest the correctness, existence or absence of an entry contemplated in section 55;
(3) demand the uniting of several immovables into a single unit of assessment, or the division of a unit of assessment into several units.
A person bound to pay tax or compensation to the local municipality or school board which uses the roll is deemed to have an interest as required in this section.
However, no application for review may be filed with regard to the schedule to the roll provided for in section 69.
During the time that an agreement entered into under section 196.1 is effective, all applications for review in respect of property situated in the territory of a local municipality with which the agreement was entered into must be filed with that municipality.
1979, c. 72, s. 124; 1991, c. 32, s. 54; 1996, c. 67, s. 11.