12. An assessor draws up, signs and attaches to the roll a summary of the state of the roll on the date of its deposit.
The assessor also draws up and signs a summary of the state of the roll on a date falling between 15 August and 15 September preceding each of the second and third fiscal periods to which the roll applies. The assessor sends the summary to the clerk of the local municipality during that period.
The summary provided for in the first or second paragraph must contain, at a minimum, the information needed by an assessor to comply with the fourth paragraph.
Within 30 days following the date of completion of the summary provided for in the first or second paragraph, an assessor sends the Minister the information provided for in the form appearing in Part 4C of the Manual, which information is established using the information contained in the summary.
M.O. 94-09-01, s. 12; M.O. 2000-06-14, s. 4; M.O. 2010-07-20, s. 2.