538. The provisional account shall be sent at any time from 1 January 1980 to every person in whose name a taxable immovable is entered on the property assessment roll or on the roll of rental values in force, as the case may be, if such immovable was entered on the roll and taxable for the fiscal period begun in 1979.
1979, c. 72, s. 538; 1999, c. 40, s. 133.