E-16 - Real Estate Assessment Act

Full text
109. In every municipal corporation where there was no roll on 1 January 1972 and in every newly incorporated municipal corporation where no roll was prepared by a municipal authority before such incorporation, the roll shall be prepared and deposited by the municipal council, in accordance with this act, at the time and within the delay fixed by the Minister, by assessing the immoveables according to their actual value.
Subject to the second paragraph of section 108, such roll shall remain in force until the coming into force of the roll contemplated in section 105.
1971, c. 50, s. 112; 1972, c. 46, s. 26; 1973, c. 31, s. 56.