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E-16 - Real Estate Assessment Act
Section 113
Disposition versions
113. This act replaces all the general or special legislative provisions applicable to a Community, a city, town, village, country or county corporation or a school board respecting the matters contemplated by this act.
Until the coming into force of the orders contemplated in section 105 and applicable to all the municipal corporations and school boards concerned and not included in a Community, the general or special legislative provisions applicable to the rolls for sharing of common expenses based on real estate assessment among the municipal corporations, among the municipal corporations and school boards or among school boards, shall continue to apply; for municipal corporations and school boards included in a Community, such sharing shall be made according to the total assessment of the immoveables subject to real estate tax, such assessments to be altered if necessary so that they seem to have been established, in relation to the real value, according to the same standards and rules and on the same basis.
For the purposes of the sharing contemplated in the second paragraph, the immoveables no longer entered on the roll under this act for which real estate taxes remain payable during a transitional period must be taken into account.
The value attributable to such immoveables is obtained by dividing the annual amount of real estate taxes exigible for such immoveables by the rate of the general real estate tax.
The alteration of the total assessment shall be made each year at the time and within the delay fixed by the Commission.
As soon as possible after the end of that delay, the valuation commissioner shall send to each of the interested municipal corporations a statement of the total assessment as established.
Within thirty days after the sending of the statement, every municipal corporation interested may lodge an appeal before the Commission against the decision of the valuation commissioner.
