21(1)Before the date fixed by regulation, the Director shall mail annually to every person in whose name real property is assessed as of January 1 of the year for which an assessment is made a real property assessment notice and shall enter on the real property assessment list opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

21(1.01)The assessment shown on the real property assessment notice shall be the assessment that reflects the state and condition of the property as it existed on January 1 of the year in which the assessment is made.

21(1.1)A real property assessment notice shall be mailed to the last known address of the person in whose name real property is assessed and, if it is returned undelivered and the Director cannot ascertain the address of the person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the real property assessment notice shall be deemed to be delivery of the notice.

21(2)When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the real property assessment notice is to be mailed, the real property assessment notice shall be mailed and the direction stands until revoked in writing.

21(2.1)Upon receipt of a written request of the person in whose name real property is assessed, the Director shall provide the user or occupier of the real property with a copy of the real property assessment notice.

21(2.2)Nothing in subsection (2.1) affects a liability of the person in whose name real property is assessed to pay taxes under the Real Property Tax Act.

21(5)No exemption from assessment is conferred by reason of any error, omission or misdescription in any notice, document or record issued, prepared or maintained by the Director under this Act or by reason of the non-receipt of any notice by any person.

21(1)Before the date fixed by regulation, the Director shall mail annually to every person in whose name real property is assessed as of January 1 of the year for which an assessment is made a real property assessment notice and shall enter on the real property assessment list opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

21(1.1)A real property assessment notice shall be mailed to the last known address of the person in whose name real property is assessed and, if it is returned undelivered and the Director cannot ascertain the address of the person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the real property assessment notice shall be deemed to be delivery of the notice.

21(2)When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the real property assessment notice is to be mailed, the real property assessment notice shall be mailed and the direction stands until revoked in writing.

21(2.1)Upon receipt of a written request of the person in whose name real property is assessed, the Director shall provide the user or occupier of the real property with a copy of the real property assessment notice.

21(2.2)Nothing in subsection (2.1) affects a liability of the person in whose name real property is assessed to pay taxes under the Real Property Tax Act.

21(5)No exemption from assessment is conferred by reason of any error, omission or misdescription in any notice, document or record issued, prepared or maintained by the Director under this Act or by reason of the non-receipt of any notice by any person.

21(1)The Director annually prior to a date to be fixed by regulation shall mail to every person in whose name real property is assessed an assessment and tax notice and shall enter on the assessment and tax roll opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

21(1.1)An assessment and tax notice shall be mailed to the last known address of the person in whose name real property is assessed and if it is returned undelivered and the Director cannot ascertain the address of such person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the assessment and tax notice shall be deemed to be delivery thereof.

21(1.2)Where an assessment and tax notice is retained on file in the Regional Assessment Office under subsection (1.1), all outstanding taxes due and owing on the real property may be collected in accordance with the Real Property Tax Act.

21(2)When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the assessment and tax notice is to be mailed to him, the assessment and tax notice shall be so mailed and such direction stands until revoked in writing.

21(2.1)Upon receipt of a written request of the person in whose name real property is assessed, the Director shall provide the user or occupier of the real property with a copy of the assessment and tax notice.

21(2.2)Nothing in subsection (2.1) affects a liability of the person in whose name real property is assessed to pay taxes under the Real Property Tax Act.

21(5)No exemption from assessment is conferred by reason of any error, omission or misdescription in any notice, document or record issued, prepared or maintained by the Director under this Act or by reason of the non-receipt of any notice by any person.

21(1)The Director annually prior to a date to be fixed by regulation shall mail to every person in whose name real property is assessed an assessment and tax notice containing such information as is prescribed by regulation and shall enter on the assessment and tax roll opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

21(1.1)An assessment and tax notice shall be mailed to the last known address of the person in whose name real property is assessed and if it is returned undelivered and the Director cannot ascertain the address of such person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the assessment and tax notice shall be deemed to be delivery thereof.

21(1.2)Where an assessment and tax notice is retained on file in the Regional Assessment Office under subsection (1.1), all outstanding taxes due and owing on the real property may be collected in accordance with the Real Property Tax Act.

21(2)When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the assessment and tax notice is to be mailed to him, the assessment and tax notice shall be so mailed and such direction stands until revoked in writing.

21(2.1)Upon receipt of a written request of the person in whose name real property is assessed, the Director shall provide the user or occupier of the real property with a copy of the assessment and tax notice.

21(2.2)Nothing in subsection (2.1) affects a liability of the person in whose name real property is assessed to pay taxes under the Real Property Tax Act.

21(5)No exemption from assessment is conferred by reason of any error, omission or misdescription in any notice, document or record issued, prepared or maintained by the Director under this Act or by reason of the non-receipt of any notice by any person.

21(1)The Director annually prior to a date to be fixed by regulation shall mail to every person in whose name real property is assessed an assessment and tax notice containing such information as is prescribed by regulation and shall enter on the assessment and tax roll opposite the name of the person the date of mailing of the notice and the entry is prima facie evidence of the delivery.

21(1.1)An assessment and tax notice shall be mailed to the last known address of the person in whose name real property is assessed and if it is returned undelivered and the Director cannot ascertain the address of such person, it shall be retained on file in the Regional Assessment Office for the region where the real property is located and the retention of the assessment and tax notice shall be deemed to be delivery thereof.

21(1.2)Where an assessment and tax notice is retained on file in the Regional Assessment Office under subsection (1.1), all outstanding taxes due and owing on the real property may be collected in accordance with the Real Property Tax Act.

21(2)When a person in whose name real property is assessed furnishes the Director with a direction in writing giving the address to which the assessment and tax notice is to be mailed to him, the assessment and tax notice shall be so mailed and such direction stands until revoked in writing.

21(2.1)Upon receipt of a written request of the person in whose name real property is assessed, the Director shall provide the user or occupier of the real property with a copy of the assessment and tax notice.

21(2.2)Nothing in subsection (2.1) affects a liability of the person in whose name real property is assessed to pay taxes under the Real Property Tax Act.

21(5)No exemption from assessment is conferred by reason of any error, omission or misdescription in any notice, document or record issued, prepared or maintained by the Director under this Act or by reason of the non-receipt of any notice by any person.