87. Every alteration contemplated in section 85, except in paragraph h, shall be made by a certificate of the assessor. The signature of the assessor may be printed, lithographed or engraved on the certificate.
The clerk of the municipal corporation or, where applicable, the clerk of the municipality shall give notice of it to the owner or occupant of the immoveable concerned. The recourses provided for in sections 65 and 75 apply in the case of such alterations within 60 or 90 days respectively after the mailing of the notice.
The recourses provided for in this section do not apply when an alteration made under paragraphs a and b of section 85 does not affect the value of an immoveable entered on the roll or the school assessment.
1971, c. 50, s. 88; 1972, c. 46, s. 21; 1973, c. 31, s. 41; 1975, c. 68, s. 32.