67. Within six months from the publication of the proclamation, provided by article 45, any county or local municipality interested may apply to the Bureau de révision de l’évaluation foncière du Québec established under the Act respecting municipal taxation (chapter F-2.1) to have the latter fix the real value, at the time of the dismemberment, of any immovable which, at the time, was not mentioned in the valuation roll or the valuation whereof does not appear therein.
The award of the Bureau fixing the real value of such immovable shall, at the instance of those interested, be served upon the municipal corporation obliged to settle the common debts and obligations under article 68.
As soon as such service has been effected, the part, computed in conformity with the fourth paragraph, of the amount established by the award as the actual value of the immovable shall, for the purposes of section 66, be included in the assessment of the real estate of the municipality where the immovable is situated.
The part contemplated in the third paragraph is the value corresponding to the median proportion of the actual value of the immovables represented by the values entered on the assessment roll of the municipality concerned; that proportion is that established for that roll by the Minister of Municipal Affairs under the Act respecting municipal taxation.
The decision of the Bureau rendered under the authority of this article shall be final and without appeal.
1929, c. 88, s. 3; 1949, c. 59, s. 59; 1973, c. 38, s. 89; 1979, c. 72, s. 269, s. 490, s. 513.