3. An assessor keeps up to date a file of transfers relative to the immovables to be assessed.
For that purpose, the assessor gathers and records the information provided for in Part 2A of the Manual with respect to any transfer of ownership of such immovable.
The assessor may discard from the file any information that the assessor no longer needs. Despite the foregoing, the assessor may not discard any information concerning a sale unless the sale took place more than 4 years before.
M.O. 94-09-01, s. 3; M.O. 2010-07-20, s. 2.