F-2.1 - Act respecting municipal taxation

Section 138.5 Disposition versions

2020-06-15

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school service centre, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  (subparagraph repealed).

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  the sending of a copy of the certificate of alteration to the school service centre, the school board or the municipal body responsible for assessment, in the case where the school service centre, the school board or the body is the applicant under subparagraph 3 of that second paragraph;

(5)  receipt by the Minister of a copy of the certificate of alteration, in the case described in subparagraph 4 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 86; 2011, c. 33, s. 16; 2020, c. 1, s. 309.

2012-01-01

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  (subparagraph repealed).

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  the sending of a copy of the certificate of alteration to the school board or the municipal body responsible for assessment, in the case where the school board or the body is the applicant under subparagraph 3 of that second paragraph;

(5)  receipt by the Minister of a copy of the certificate of alteration, in the case described in subparagraph 4 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 86; 2011, c. 33, s. 16.

2006-12-14

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  (subparagraph repealed).

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the Minister of a copy of the notice provided for in section 180, in the case described in subparagraph 4 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250; 2005, c. 28, s. 196; 2006, c. 60, s. 86.

2005-06-17

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs and Regions, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250; 2005, c. 28, s. 196.

2003-12-18

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs, Sports and Recreation, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52; 2003, c. 19, s. 250.

2000-12-20

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as lessee or occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs and Greater Montréal, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13; 2000, c. 54, s. 52.

1999-10-27

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

(1)  where the assessor made to the person a proposal to alter the roll;

(2)  where the assessor informed the person in writing that no alteration would be proposed;

(3)  where the time limit for entering into an agreement under section 138.4 expired without such an agreement being entered into.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs and Greater Montréal, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133; 1999, c. 43, s. 13.

1999-10-22

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

(1)  where the assessor made to the person a proposal to alter the roll;

(2)  where the assessor informed the person in writing that no alteration would be proposed;

(3)  where the time limit for entering into an agreement under section 138.4 expired without such an agreement being entered into.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or business establishment concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a business establishment that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5; 1999, c. 40, s. 133.

1999-06-19

138.5. The person having filed the application for review may, if the person has not entered into an agreement under section 138.4, bring before the Tribunal a proceeding relating to the same subject-matter as the application.

(1)  where the assessor made to the person a proposal to alter the roll;

(2)  where the assessor informed the person in writing that no alteration would be proposed;

(3)  where the time limit for entering into an agreement under section 138.4 expired without such an agreement being entered into.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or place of business concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a place of business that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the expiry of the time limit prescribed in the second paragraph of section 138.4 for the making of an agreement.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266; 1999, c. 31, s. 5.

1998-04-01

138.5. The person having filed the application for review may bring before the Tribunal a proceeding having the same object as the application

(1)  where the assessor made to the person a proposal to alter the roll;

(2)  where the assessor informed the person in writing that no alteration would be proposed;

(3)  where the time limit for entering into an agreement under section 138.4 expired without such an agreement being entered into.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, bring a proceeding before the Tribunal to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or place of business concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a place of business that is not entered on the roll in its name and if the proceeding is based on a question of law;

(4)  the Minister of Municipal Affairs, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A proceeding under the first paragraph must be brought before the thirty-first day after the sending to the applicant of a writing of the assessor referred to in subparagraph 1 or 2 of that paragraph or the expiry of the time limit referred to in subparagraph 3 of that paragraph, as the case may be.

A proceeding under the second paragraph must be brought before the later of 1 May following the coming into force of the roll and the thirty-first day following

(1)  the sending to the applicant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the applicant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the applicant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the applicant under subparagraph 3 of that second paragraph;

(4)  receipt by the applicant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a proceeding could not be brought within the time applicable under this section, the proceeding may be brought within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25; 1997, c. 43, s. 266.

1996-12-23

138.5. The person having filed the application for review may file with the board a complaint having the same object as the application

(1)  where the assessor made to the person a proposal to alter the roll;

(2)  where the assessor informed the person in writing that no alteration would be proposed;

(3)  where the time limit for entering into an agreement under section 138.4 expired without such an agreement being entered into.

If such an agreement is entered into, the following persons other than the person having made the application for review may, in the circumstances mentioned, if applicable, file a complaint before the board to contest the alteration arising from the agreement:

(1)  the person in whose name the unit of assessment or place of business concerned by the alteration is entered on the roll or was entered thereon immediately before the alteration;

(2)  the person who, as a result of the alteration, was entered on the roll as occupant of the unit of assessment;

(3)  the local municipality, the school board or the municipal body responsible for assessment concerned, if the alteration concerns a unit of assessment or a place of business that is not entered on the roll in its name and if the complaint is based on a question of law;

(4)  the Minister of Municipal Affairs, if the alteration concerns an entry used in calculating a sum payable by the Government under section 210, 254 or 257;

(5)  the Minister of Agriculture, Fisheries and Food, if the alteration concerns an entry relating to a unit of assessment referred to in the second paragraph of section 80.2.

A complaint under the first paragraph must be filed on or before the thirtieth day after the time limit for entering into an agreement under section 138.4.

A complaint under the second paragraph must be filed before the later of 1 May following the coming into force of the roll and the sixty-first day following

(1)  the sending to the complainant of the notice provided for in section 180, in the case described in subparagraph 1 of that second paragraph;

(2)  the sending to the complainant of a copy of the notice provided for in section 180, in the case described in subparagraph 2 of that second paragraph or in the case where the school board or the municipal body responsible for assessment is the complainant under subparagraph 3 of that second paragraph;

(3)  the sending to the clerk of the local municipality of the certificate of alteration, in the case where the municipality is the complainant under subparagraph 3 of that second paragraph;

(4)  receipt by the complainant of a copy of the notice provided for in section 180, in a case described in subparagraph 4 or 5 of that second paragraph.

Where, by reason of circumstances of irresistible force, a complaint could not be filed within the time applicable under this section, the complaint may be filed within 60 days after those circumstances cease to exist.

1996, c. 67, s. 25.