138.5.1. The owner of an immovable to which a regulation under paragraph 10 of section 262 applies may, where all the acts required under sections 18.1 to 18.5 have been performed, bring before the Tribunal a proceeding to contest the correctness of the value of the immovable entered on the roll at the time of its deposit, without first filing an application for review to that effect.
The proceeding must be brought within the time applicable for the filing of an application for review relating to the same subject-matter. The motion by which the proceeding is brought must be accompanied by a writing, signed by the owner and the assessor, attesting that all the acts required under sections 18.1 to 18.5 have been performed, failing which the proceeding is deemed not to have been brought. The last paragraph of section 138.5, with the necessary modifications, applies to the proceeding.
The documents exchanged pursuant to sections 18.1 to 18.5 and of which the assessor possesses an original or a copy replace, for the purposes of the second paragraph of section 114 of the Act respecting administrative justice (chapter J-3), the documents relevant to the contestation that are normally filed as part of the process of administrative review.
No application for review relating to the same subject-matter may be filed after the proceeding has been brought.