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E-16 - Real Estate Assessment Act
Section 107
Disposition versions
107. (1) The municipal council, the valuation commissioner of a Community and the permanent assessor of a city or town shall, before 1 March 1973, correct for the municipal corporation or the municipality where they exercise, as the case may be, their jurisdiction or perform their duties the roll used for the levying of real estate taxes for a fiscal year beginning in 1972 by entering immoveables on it or striking them off, so that there may be entered thereon only the immoveables the entry of which is required by this act.
(2) Such correction shall be made, as the case may be, by a resolution of the council or a certificate of the valuation commissioner of the Community or of the permanent assessor of the city or town, and shall take effect from the beginning of any municipal or school fiscal year beginning in 1972 and the accounts for taxes shall be altered accordingly.
(3) The second paragraph of section 87 and sections 89 and 90 apply, mutatis mutandis, to corrections made under this section.
Failing the making of such corrections in accordance with this section, the delays to exercise the recourses contemplated in sections 65 and 75 shall begin to run from 1 March 1973.
