57.2. The roll of a local municipality which has adopted a resolution dividing its territory into sectors in accordance with Division III.4.1 of Chapter XVIII shall identify the sector to which each unit of assessment belongs.
If the municipality does not have jurisdiction in matters of assessment, the municipal body responsible for assessment is not required to cause the entries referred to in the first paragraph to be made unless it received an authenticated copy of the resolution before 1 April preceding the first fiscal year for which the roll is drawn up or, if a preliminary roll has been provided for in accordance with the first paragraph of section 244.64.1.1 or 244.64.8.2, unless it received such a copy not later than the following 15 September. The body may cause the entries to be made even if the copy is received after the expiry of the time limit.
1993, c. 78, s. 2; 2000, c. 54, s. 42; 2001, c. 25, s. 113; 2023, c. 332023, c. 33, s. 491.