180. After having received the certificate, the clerk of the local municipality shall send a notice of alteration to the person in whose name the property concerned is entered on the roll, or was entered thereon immediately before the alteration.
Where applicable, the notice shall set forth the right referred to in section 181, specify how the time in which it may be exercised is established and, in the case of the right to file an application for review, specify the manner in which the right may be exercised.
The clerk shall send a copy of the notice to the school board concerned and to the municipal body responsible for assessment. He shall send a copy of the notice to the person who, as a result of the alteration, has been entered on the roll as lessee or occupant of the unit of assessment.
He shall send to the Minister of Municipal Affairs, Sports and Recreation a copy of the notice of every alteration concerning an entry used in calculating a sum payable by the Government under any of sections 210, 254 and 257. The clerk shall send to the Minister of Agriculture, Fisheries and Food a copy of the notice of any alteration concerning a unit of assessment referred to in the second paragraph of section 80.2.
During the application of an agreement under which the municipality, in accordance with the second paragraph of section 196, has delegated the exercise of its jurisdiction in matters concerning the sending of notices of the alteration of the roll, the functions provided for in this section shall be exercised by the clerk of the local municipality or municipal body responsible for assessment to which the delegation has been made.
Despite the preceding paragraphs, on a decision of the municipal body responsible for assessment, the assessor who is an officer of the municipal body and responsible for the roll shall mail the notices of alteration and shall send out the copies of such notices, rather than the clerk who would otherwise have done so under one of those paragraphs.
1979, c. 72, s. 180; 1982, c. 2, s. 92; 1988, c. 84, s. 616; 1991, c. 32, s. 87; 1994, c. 30, s. 55; 1996, c. 67, s. 39; 1999, c. 43, s. 13; 2000, c. 54, s. 57; 2003, c. 19, s. 250; 2004, c. 20, s. 155.