E-16 - Real Estate Assessment Act

Section 26 Disposition versions

1977-12-31

26. (1)  The roll shall come into force at the beginning of the fiscal year for which it is made; it shall remain in force notwithstanding any complaint or contestation of all or part of it.

(2)  The clerk shall alter the roll to make it comply with any final decision rendered on a complaint or contestation of the roll. Such alteration must be made within thirty days after the date of the final judgment or, as the case may be, of the sending of the notice provided for in section 72.

(3)  If the roll is quashed, a new one shall be made forthwith and be deposited on the date fixed by the Commission and shall replace retroactively the roll quashed. In the interval between the judgment quashing the roll and the coming into force of the new roll, the quashed roll shall be temporarily replaced by the roll which preceded it.

(4)  Any addition to or refund of municipal and school real estate tax owing as a result of a decision rendered on a complaint or contestation of the roll shall bear interest at the same rate as the tax, from the time the tax becomes exigible. Any refund must be made within thirty days after the date of the alteration provided for in subsection 2.

1971, c. 50, s. 26; 1972, c. 46, s. 9; 1975, c. 68, s. 13.