E-16 - Real Estate Assessment Act

Section 32 Disposition versions

1977-12-31

32. All the provisions of this act respecting the making, deposit, keeping up-to-date of the roll, complaints and appeals, shall apply mutatis mutandis to the roll of rental values, unless there is inconsistency and subject to this division.

The roll of rental values comes into force on the date of its deposit and takes effect from the beginning of the taxation period for taxes based on such roll.

The delay for making a complaint against the roll of rental values is four months from the date the tax is exigible. This account takes the place of a notice of assessment and must indicate the rental value of the immoveable, the manner in which a complaint must be made and the delay within which a complaint must be filed.

1971, c. 50, s. 32; 1973, c. 31, s. 19; 1975, c. 68, s. 14.