155. If, at the expiry of the time allowed under section 154, no application for review has been filed under that section, the assessor shall correct the roll in conformity with his proposal.
The assessor may, with the written consent of any person to whom the notice or a copy of the notice provided for in section 153 must be sent, correct the roll before the expiry of the time allowed, in conformity with the assessor’s proposal.
Notwithstanding section 154, no application for review in respect of a proposal may be filed from the day on which the assessor corrects the roll pursuant to the second paragraph.
The assessor shall also correct the roll in conformity with his proposal if the latter was the subject of an application for review that did not give rise to an agreement entered into under section 138.4 and no proceeding has been brought before the Tribunal in respect of such an application at the expiry of the time limit set out in the third paragraph of section 138.5. The assessor shall also correct the roll in conformity with his proposal if the motion by which such a proceeding has been brought is withdrawn before the Tribunal renders a decision on it.
1979, c. 72, s. 155; 1996, c. 67, s. 32; 1999, c. 90, s. 28; 2019, c. 28, s. 1361.