E-16 - Real Estate Assessment Act

Section 108 Disposition versions

1977-12-31

108. The rolls in force on 1 January 1972 and those contemplated in section 106 used for the levying of real estate taxes for a municipal or school fiscal year beginning in 1972, corrected in accordance with section 107, shall remain in force until the coming into force of the roll contemplated in section 105.

The municipal council, the valuation commissioner of a Community and the permanent assessor of a city or town shall, for the municipal corporation or the municipality where they exercise, as the case may be, their jurisdiction or perform their duties, keep the rolls up to date and revise them annually from 1972 in accordance with Division X, by assessing immoveables according to their actual value. The municipal council shall exercise those powers by resolution.

1971, c. 50, s. 111; 1972, c. 46, s. 26; 1973, c. 31, s. 55.