E-16 - Real Estate Assessment Act

Section 65 Disposition versions

1977-12-31

65. Within the delay prescribed in section 24, any ratepayer who contests the correctness, existence or absence of an entry on the roll relating to an immoveable owned by himself or by another who is not his mandator, may make a written complaint about it and refer it to the Board.

The complaint must state briefly the grounds invoked. If it alleges that the value of the immoveable entered on the roll is too high, it must state its value according to section 8, in the opinion of the complainant.

At the request of the complainant, the clerk of the municipal corporation shall furnish him with a complaint form approved by the Commission, which must include conspicuously a note that its use is not obligatory provided that the allegations of the complaint comply with the second paragraph. In the event of irresistible force or where the clerk, without authorization of the Minister or beyond the date authorized by the Minister by virtue of section 25, mails the notice of assessment tardily, the Board may receive a complaint filed after the delay to lodge a complaint has expired.

Any municipal corporation, municipality or school board may avail itself of this section on a question of law.

1971, c. 50, s. 66; 1972, c. 46, s. 15; 1973, c. 31, s. 32; 1975, c. 68, s. 24.