44. A body, hereinafter called “the Board” is established under the name of “Bureau de révision de l’évaluation foncière du Québec”.
The Board is divided into two sections; the Québec section has jurisdiction within the limits of the Québec revision district and the Montréal section within the limits of the Montréal revision district. The territory of each of those districts is determined by an order of the Minister.
Each municipality situated outside the territory in which the Board contemplated by the first paragraph has jurisdiction, shall establish a revision board consisting of three members appointed each year by the council and with the salary determined by it. The council shall designate from among them a chairman and a vice-chairman.
The duty of the Board contemplated by the first paragraph and the revision board established under the third paragraph is to decide the complaints made under Division VIII.
The provisions applicable to the Bureau de révision de l’évaluation foncière du Québec or any of its sections are applicable to the revision boards established under the third paragraph of this section, except for the following: the first, second and fifth paragraphs of section 45, sections 46 to 50, 52, 53, 59, 60, 63, 64 and the fourth paragraph of section 65. The decisions of those revision boards are taken by majority vote. The records of such a board form part of those of the municipality which has established the board.
1971, c. 50, s. 44; 1973, c. 31, s. 21; 1975, c. 68, s. 18; 1977, c. 5, s. 14.