113. An affidavit of a member or a member of the staff of the board attesting that he is entrusted with the appropriate registers, that he is familiar with the operation of the board, that an examination of the registers shows that a notice of assessment under this Act was mailed or otherwise communicated to a person subject to this Act, the regulations or the rules, on a designated day, in accordance with this Act, and that after making a careful examination of the registers and having made a search therein, he was unable to ascertain that a notice of objection, a contestation or an appeal respecting the assessment was received within the time prescribed in that respect, is proof of the statements contained therein, until proof the contrary.
1978, c. 36, s. 113; 1999, c. 40, s. 170; 2020, c. 122020, c. 12, s. 14515.