351. If no assessment has been made by order of the municipal authorities, the school board must, forthwith, cause to be prepared an assessment roll of the real estate situated in the municipality in accordance with the Real Estate Assessment Act (chapter E-16).
The other provisions of the Real Estate Assessment Act applicable to a municipal corporation, a municipality or the Minister of Municipal Affairs, as the case may be, apply, mutatis mutandis, to the school board and the Minister except in regard to the date for sending accounts for real estate taxes.
When a trailer contemplated by section 104 of the Real Estate Assessment Act is situated in a territory where there is no municipal authority, the permit that may be required by the school board shall not exceed $5.
R. S. 1964, c. 235, s. 371; 1965 (1st sess.), c. 67, s. 14; 1971, c. 50, s. 129; 1973, c. 31, s. 79.