E-16 - Real Estate Assessment Act

Section 10 Disposition versions

1977-12-31

10. No building which must be entered on the roll shall be entered before it is substantially completed or substantially occupied for the purposes of its initial destination or of a new destination, unless two years have elapsed from the beginning of the work; however, such delay ceases to run in cases of irresistible force.

This section applies to changes and alterations to any building.

1971, c. 50, s. 10; 1973, c. 31, s. 6.