2. Subject to sections 93 and 94, every municipality must appoint its own assessor and fix his salary.
Sections 71 and 72 of the Cities and Towns Act (chapter C-19) shall apply to every assessor who, as such, is a permanent functionary.
Any municipality which has a permanent assessor may appoint a substitute to whom the assessor’s powers and duties shall devolve in case of absence or disability.
The assessor may be a partnership or corporation provided it acts as such through such one of its directors or employees holding the permit provided for in section 94 who enters into the undertaking contemplated in section 3.
For the purposes of preparing the roll, a municipal corporation forming part of a county corporation shall, every year, appoint a person to assist the assessor. The county corporation shall determine, by by-law, the duties of such person.
The municipality must fill the office of assessor within ninety days on its becoming vacant, failing which the Minister has the power to act in the place of the council, in accordance with section 95.
After the delay has expired, and for such time as the office remains vacant, the municipality may make the appointment and fix the salary, if authorized to do so by the Minister.
1971, c. 50, s. 2; 1972, c. 46, s. 2; 1973, c. 31, s. 2; 1975, c. 68, s. 2.