In the first of the fiscal years for which a roll of rental values of a municipality is made, a notice of assessment is sent to every person in whose name a business establishment is entered in accordance with the Act respecting municipal taxation.
The purpose of the notice is to
— provide the main information entered on the roll of rental values relative to your business establishment;
— inform you of the terms and conditions applicable if you wish to have a correction made following an omission or inaccuracy on the roll of rental values;
— indicate the standardized value of your establishment. You must determine whether the assessment of your establishment is fair and reasonable on the basis of that value.