E-16 - Real Estate Assessment Act

Section 23 Disposition versions

1979-06-22

23. The assessor shall sign the roll and, between 8 and 15 November, file it in the office of the clerk of the municipal corporation. If the assessor is a partnership or corporation, its signature must be affixed by an authorized signatory.

On sufficient proof furnished by the municipality that the roll cannot be deposited at the time provided for in the first paragraph, the Minister may allow it to be deposited on a later date which he shall determine and which shall not be later than the end of the fiscal year preceding that for which the roll is made.

In the event that the roll is not deposited in accordance with this section, the roll in force on the last day for legal deposit becomes the new roll of the municipal corporation instead of the roll which should have been deposited in accordance with the act.

1971, c. 50, s. 23; 1973, c. 31, s. 14; 1975, c. 68, s. 10; 1979, c. 22, s. 66.

1977-12-31

23. The assessor shall sign the roll and, between 8 and 15 November, or at Montréal and Québec before 1 March, deposit it at the office of the clerk of the municipal corporation. If the assessor is a partnership or corporation, its signature must be affixed by an authorized signatory.

On sufficient proof furnished by the municipality that the roll cannot be deposited at the time provided for in the first paragraph, the Minister may allow it to be deposited on a later date which he shall determine and which shall not be later than the end of the fiscal year preceding that for which the roll is made.

In the event that the roll is not deposited in accordance with this section, the roll in force on the last day for legal deposit becomes the new roll of the municipal corporation instead of the roll which should have been deposited in accordance with the act.

1971, c. 50, s. 23; 1973, c. 31, s. 14; 1975, c. 68, s. 10.