18.1. Before 1 September of the second fiscal year that precedes the first of the fiscal years for which the real estate assessment roll is drawn up, the assessor must give notice by registered mail to the owner of any immovable to which a regulation under paragraph 10 of section 262 applies, stating
(1) that the immovable mentioned in the notice is an immovable to which the regulation applies;
(2) the method of assessment prescribed by the regulation;
(3) the tenor of sections 18.2 to 18.6.
Failing such notification, the method of assessment prescribed by the regulation is not mandatory.
1998, c. 43, s. 2; 2004, c. 20, s. 135.