114.The judge may dismiss the contestation or change the fair market value determined by the council and, for the purposes of the Taxation Act (chapter I-3), the fair market value determined by the judge is deemed to be the fair market value determined by the council.
2011, c. 21, s. 114; 2020, c. 122020, c. 12, s. 14418.
114.The judge may dismiss the appeal or change the fair market value determined by the council and, for the purposes of the Taxation Act (chapter I-3), the fair market value determined by the judge is deemed to be the fair market value determined by the council.