21. The information referred to in sections 3 to 6, 10 to 12 and 19.1 is transmitted to any person entitled to it under the Act according to the form provided for in the parts of the Manual referred to in those sections.
Despite the foregoing, the information referred to in the first paragraph is not required to be transmitted in accordance with the amendments consequential to any updating of the Manual after 18 August 2010 when the information meets one of the following conditions:
(1) it is the information of a roll coming into force not later than 1 January 2018 and it is the information 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 on a non-residential building gathered, recorded and established by the assessor in accordance with the third paragraph of section 4;
(2) it is the information of a municipality that prevailed itself of the exception in the fourth paragraph of section 6 and it is the information prescribed by the updatings referred to in that paragraph.
M.O. 94-09-01, s. 21; M.O. 2010-07-20, s. 8; M.O. 2015-06-08, s. 5; M.O. 2017-07-21, s. 11.