183. If the roll is quashed or set aside as a whole, the municipal body responsible for assessment shall cause a new one to be prepared. The new roll shall be deposited not later than the date fixed by the Minister. From its deposit, the new roll retroactively replaces the roll quashed or set aside.
In the interval between the date of the judgment and the date of deposit of the new roll, the roll quashed or set aside is temporarily replaced by the roll which preceded it.
Every other provision of this act consistent with this section applies to the new roll, with the following adaptations:
(1) the new roll must be so prepared as to set forth what the roll quashed or set aside should have contained on its deposit, and the alterations made to the latter roll that became effective after its coming into force must be set forth in the new roll by means of certificates annexed to the roll, indicating the date on which these alterations become effective;
(2) (subparagraph repealed);
(3) the documents referred to in section 80.2 and in the first paragraph of section 81 must be sent within 30 days after the deposit of the new roll;
(4) every application for review regarding the new roll must be filed within 60 days of the sending provided for in subparagraph 3, and a proposal for a correction may be made until the end of that time; however, an application for review under section 126 must be filed within 60 days of the receipt, by the Minister of Municipal Affairs, Sports and Recreation or the Minister of Agriculture, Fisheries and Food, as the case may be, of the extract from the roll referred to in section 80.2 and sent in accordance with subparagraph 3;
(5) any recourse to quash or set aside the new roll or any entry on that roll must be made within three months or one year, respectively, after the sending provided for in subparagraph 3.
The court may order the performance of any act which may be required to offset the financial effects of the quashing or setting aside of the roll and its retroactive replacement by the new roll, and take into account, as far as possible, the situation that would have existed if the new roll had applied instead of the replaced roll.
1979, c. 72, s. 183; 1991, c. 32, s. 90; 1994, c. 30, s. 57; 1996, c. 67, s. 42; 1999, c. 43, s. 13; 2003, c. 19, s. 250.