12.2. Despite the fourth paragraph of section 4, an assessor who effects equilibration must verify the accuracy of the descriptive information in his or her possession concerning rental spaces, the conditions for renting those spaces and the operating expenses of the immovables containing the rental spaces.
For that purpose, the assessor notes the information on the subject in chapters 5 and 7 of Part 2C of the Manual, according to the process provided for in Part 3B of the Manual.
Despite the foregoing, for the purposes of any roll coming into force not later than 1 January 2018, an assessor must not, when gathering and recording information on a non-residential building which, under the Regulation to amend the Regulation respecting the real estate assessment roll made by the Minister’s Order dated 20 July 2010, constitutes descriptive information and when, in respect of that building, the assessor has gathered, recorded and established, in accordance with the third paragraph of section 4, the same information, take into account the following amendments:
(1) the amendments made by the Regulation to amend the real estate assessment roll, made by the Minister’s Order dated 20 July 2010;
(2) the amendments consequential to any updating of the Manual after 18 August 2010.
M.O. 2010-07-20, s. 3; M.O. 2015-06-08, s. 4.