The notice of alteration informs you that the municipal assessor has altered an entry or entries on the roll of rental values relative to a business establishment of which you are the occupant to take into account certain situations provided for in the Act respecting municipal taxation. An alteration may be required, in particular, following a change of occupant, the demolition of the business establishment or its construction.
The purpose of the notice is to
— specify the entries altered, the date of taking effect of the alteration and the grounds invoked; and
— inform you on the recourse you have to contest the alterations in case of disagreement and the terms and conditions applicable.