E-16 - Real Estate Assessment Act

Section 106 Disposition versions

1977-12-31

106. A roll deposited before 1 January 1972 and not homologated before that date may be used for the levying of the real estate taxes of a fiscal year beginning in 1972.

The persons qualified to make a roll under the legislative provisions applicable before 1 January 1972 may, between 1 January 1972 and 15 June 1972, prepare and deposit a roll that may be used for the levying of the real estate taxes of a fiscal year beginning in 1972. Such roll may reflect the corrections provided for in section 107.

Such of these rolls as have been homologated are deemed to have come into force on the day of their homologation and those not homologated but of which a public notice of their deposit has been given are deemed to have come into force on the day of publication of the notice; the other rolls shall come into force on the day of publication of a public notice of their deposit.

The recourses provided in sections 65 and 75 shall apply respectively within 60 or 90 days from 15 June 1972 and in Montréal and Québec from 1 August 1972 to any complaint that may be lodged and to any suit that may be instituted respecting such rolls except a complaint filed but not heard or a suit pending on 8 July 1972.

The procedure and law applicable before 1 January 1972 applies to such rolls except with respect to homologation which is no longer required and with respect to corrections which remain governed by section 107.

1971, c. 50, s. 109; 1972, c. 46, s. 26.