243. In the case of a local municipality having a roll of rental values, when an immovable becomes or ceases to be a business establishment or when a change of occupant of that business establishment occurs, the owner of the immovable must, within 30 days or within any other time limit agreed upon with the clerk of the municipality, give written notice thereof to the municipality or inform it in any other manner agreed upon with the clerk.
Every owner who, knowing that his immovable has become or has ceased to be a business establishment or that a change of occupant of that business establishment has occurred, fails to inform the municipality thereof in the manner and within the time limit applicable under the first paragraph or, if he learns of the fact too late to act within the time limit, as soon as possible thereafter, is guilty of an offence and is liable to a fine of $500.
The clerk of the municipality shall transmit to the municipal body responsible for assessment a certified copy of any notice given in accordance with the first paragraph.
1979, c. 72, s. 243; 1991, c. 32, s. 124; 1999, c. 40, s. 133.