E-16 - Real Estate Assessment Act

Section 66 Disposition versions

1977-12-31

66. The filing of the complaint is made by handing or mailing it by registered or certified mail, together with a copy or a facsimile of the account for taxes at the place indicated hereinafter, but the absence of a copy or facsimile shall not be cause to dismiss the complaint. The complaint shall be filed at the office of the municipal corporation, in the case of a roll prepared by the county corporation, or at the office of the secretary of the section of the Board, in the case of any other roll. If it is filed with the clerk, he shall immediately forward the original of the complaint and copy of the other documents to the secretary of the section of the Board. In either case, copy of the complaint and of the other documents must also be sent immediately to the assessor. The chairman of each section may ask the assessor to make a study and to send within the following sixty days to the section of the Board, to the municipal corporation and to the complainant a report containing the details of the assessment and, if it is contested, an answer to the reasons for contestation and the conclusion which he recommends.

Moreover, if the complainant is not the owner of the immoveable concerned, the clerk of the municipal corporation or, as the case may be, the secretary of the section of the Board having jurisdiction shall make a copy of the complaint and hand or mail it forthwith to the owner who may then intervene in the suit, if he wishes to do so.

The municipal corporation and, as the case may be, the municipality shall be parties to the suit before the Board by the mere filing of the complaint.

1971, c. 50, s. 67; 1973, c. 31, s. 33; 1975, c. 68, s. 25; 1975, c. 83, s. 84.