71. The municipal body responsible for assessment may, where the roll cannot be deposited before 16 September, defer the deposit to such later date as it fixes, which shall in no case be later than the ensuing 1 November.
The clerk of the body shall, as soon as possible after the passing of the resolution that fixes the deadline for deposit, transmit a certified copy thereof to the Minister.
1979, c. 72, s. 71; 1983, c. 57, s. 111; 1988, c. 76, s. 24; 1991, c. 32, s. 35; 1999, c. 59, s. 35.