F-2.1 - Act respecting municipal taxation

Section 527 Disposition versions

1999-10-22

527. Until the regulation contemplated in subparagraphs a and b of paragraph 2 of section 263 comes into force, the notice of assessment or the tax account in lieu thereof must contain at least the following particulars:

(1)  the units of assessment or the business establishments entered on the assessment roll or the roll of rental values, as the case may be, in the name of the person to whom the notice or account is addressed;

(2)  the property value or the rental value entered for each unit of assessment or business establishment, as the case may be, contemplated in paragraph 1;

(3)  the factor and the proportion established for the roll under section 264, if known; and

(4)  the manner and time in which a complaint may be filed.

1979, c. 72, s. 527; 1999, c. 40, s. 133.

1979-12-21

527. Until the regulation contemplated in subparagraphs a and b of paragraph 2 of section 263 comes into force, the notice of assessment or the tax account in lieu thereof must contain at least the following particulars:

(1)  the units of assessment or the places of business entered on the assessment roll or the roll of rental values, as the case may be, in the name of the person to whom the notice or account is addressed;

(2)  the real estate value or the rental value entered for each unit of assessment or place of business, as the case may be, contemplated in paragraph 1;

(3)  the factor and the proportion established for the roll under section 264, if known; and

(4)  the manner and time in which a complaint may be filed.

1979, c. 72, s. 527.