74.1. In the three months preceding the beginning of the second and the third fiscal years for which a roll applies, the clerk of the local municipality shall give notice that any complaint relating to the roll, on the ground that the assessor has failed to make an alteration to the roll pursuant to section 174 or 174.2, must be filed in the course of the fiscal year in which the event justifying the alteration occurs or in the following fiscal year. The notice must also mention that such a complaint must be filed in the prescribed form, on pain of being dismissed, at any place where an application for the recovery of a small claim may be filed in accordance with Book Eight of the Code of Civil Procedure (chapter C-25).
Notwithstanding paragraph 3 of section 72.1, the first paragraph of this section does not apply in cases where the roll applies to only one fiscal year.
1988, c. 76, s. 28; 1991, c. 32, s. 37.