14. The municipality shall cause the roll of each municipal corporation in which it has jurisdiction under Chapter II to be prepared by its assessor for each municipal fiscal period.
Notwithstanding the foregoing, a municipality subject to the three-year roll system in respect of a municipal corporation shall cause the roll of that municipal corporation to be prepared every three years for three consecutive municipal fiscal years.
1979, c. 72, s. 14; 1988, c. 76, s. 17.