98. Where a person has served a notice of objection under section 92, he may file a contestation with to the Court of Québec sitting for the district in which he resides to have the assessment vacated or varied after either(a) the board has confirmed the assessment or reassessed, or
(b) 180 days have elapsed after service of the notice of objection and the board has not notified that person that it has vacated or confirmed the assessment or reassessed.