E-16 - Real Estate Assessment Act

Section 85 Disposition versions

1978-12-22

85. The roll must be altered to:

(a)  give effect to any change of ownership, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof; if the change affects only part of an immoveable or relates to part of an unsubdivided lot, the assessor shall make the necessary changes in the roll;

(b)  correct a clerical error in it;

(c)  enter thereon an immoveable unduly omitted or strike off an immoveable unduly entered thereon;

(d)  indicate a decrease in value as a result of destruction, demolition or disappearance of an immoveable;

(e)  give effect to the fulfilment of any of the conditions provided in section 10;

(f)  take into account any change relating to the fact that an immoveable which must be entered on the roll ceases to be entered thereon or vice versa, and any change relating to the fact that an immoveable exempt from real estate tax ceases to be exempt or vice versa;

(g)  give effect to the division or subdivision of an immoveable;

(h)  make, upon sufficient proof, the necessary changes respecting the information required for the election of the members of the council, in the case of the roll of a village or country corporation;

(i)  make the necessary changes as regards the information required for school assessment purposes;

(j)  take into account any change relating to the fact that a building that was a trailer becomes an immoveable or vice versa;

(k)  make the necessary changes as regards the information required for the purposes of the surtax on serviced vacant land.

1971, c. 50, s. 86; 1972, c. 46, s. 19; 1972, c. 6, s. 72; 1978, c. 59, s. 7.

The addition of paragraphs j and k at the end of section 85 of this act by section 7 of chapter 59 of the statutes of 1978 has effect with regard to the assessment roll made or revised, as the case may be, for every fiscal year of a municipal corporation from the fiscal year commencing in 1979. (1978, c. 59, s. 20, s. 22).

1977-12-31

85. The roll must be altered to:

(a)  give effect to any change of ownership, upon receipt of the notice provided for in section 50 of the Registry Office Act (chapter B-9) or upon sufficient proof; if the change affects only part of an immoveable or relates to part of an unsubdivided lot, the assessor shall make the necessary changes in the roll;

(b)  correct a clerical error in it;

(c)  enter thereon an immoveable unduly omitted or strike off an immoveable unduly entered thereon;

(d)  indicate a decrease in value as a result of destruction, demolition or disappearance of an immoveable;

(e)  give effect to the fulfilment of any of the conditions provided in section 10;

(f)  take into account any change relating to the fact that an immoveable which must be entered on the roll ceases to be entered thereon or vice versa, and any change relating to the fact that an immoveable exempt from real estate tax ceases to be exempt or vice versa;

(g)  give effect to the division or subdivision of an immoveable;

(h)  make, upon sufficient proof, the necessary changes respecting the information required for the election of the members of the council, in the case of the roll of a village or country corporation;

(i)  make the necessary changes as regards the information required for school assessment purposes.

1971, c. 50, s. 86; 1972, c. 46, s. 19; 1972, c. 6, s. 72.