355. After the imposition of such assessment, the secretary-treasurer shall, without delay, make a collection roll.
He shall also make a special collection roll whenever a special assessment has been imposed after the making of the general collection roll, or whenever ordered so to do by the school board.
The collection roll shall be based on the valuation roll in force on the preceding first of July, unless the Minister has fixed another date at the request of the school board.
R. S. 1964, c. 235, s. 389; 1971, c. 67, s. 69; 1971, c. 50, s. 134.