E-16 - Real Estate Assessment Act

Section 25 Disposition versions

1977-12-31

25. Before 1 March or, at Montréal and Québec, before 1 August following publication of the notice provided for in section 24, the clerk shall mail to each ratepayer entered on the roll a notice indicating to him the immoveables entered on the roll in his name, their values entered, the denomination for school assessment purposes, the manner in which a complaint may be made and the delay during which it must be filed; the notice of assessment must be accompanied by the account for municipal general real estate taxes.

The information which the notice of assessment must contain may appear on the account of general real estate taxes, and in such case, the account of taxes takes the place of the notice.

The notice of assessment and the account for real estate taxes may be sent by the clerk of the municipality if it has jurisdiction to send accounts for taxes.

On sufficient proof that the notice of assessment or the account for general real estate taxes cannot be sent at the time provided for in the first paragraph, the Minister may permit their sending on any later date he may fix. Where such is the case, and notwithstanding section 24, the delay to file a complaint is two months from the date fixed by the Minister pursuant to this paragraph.

1971, c. 50, s. 25; 1972, c. 46, s. 9; 1973, c. 31, s. 16; 1975, c. 68, s. 12.