8(1)The Director shall at all reasonable times and upon reasonable requests be given free access to all real property and to all parts of every building, and to all reports, records, financial statements, statistics or other relevant information in the possession or control of the owner, occupier or user that he considers necessary, for the purpose of making a proper assessment or to reconsider an assessment in respect thereof.

8(1.01)Notwithstanding subsection (1), the Director may at all reasonable times enter upon private lands for the purpose of carrying out an inspection of the lands and allowing the Director, without entry into any building, to make an assessment or to reconsider an assessment of the real property.

8(1.1)In assessing real property, the Director may request, and may rely upon, reports, records, financial statements, statistics and other relevant information in the possession or control of the owner, occupier or user that he considers necessary and that relate to the ownership, quantity, nature, location, extent and value of such real property; and an assessment of real property at its real and true value may be made by means of examining such reports, records, financial statements, statistics or other information, and such assessment shall be deemed to be a valid and proper assessment for all purposes of this Act and the Real Property Tax Act notwithstanding that no other means were used to assess the real property at its real and true value and notwithstanding that an inspection of the real property has not been carried out.

8(2)Every owner, user or occupier of real property shall upon request give to the Director, within thirty days of the delivery or mailing of the request, all the information in his knowledge that will assist the Director to make a proper assessment of the real property or to reconsider an assessment.

8(2.1)A request mailed to an owner, user or occupier under subsection (1), (1.1) or (2) shall be deemed to have been received by the person to whom it was addressed not later than the seventh day after the day of mailing.

8(2.2)Proof of the sending of a request under subsection (1), (1.1) or (2) may be made by a certificate purporting to be signed by the Director naming the person to whom the request was sent and specifying the time, place and manner of the sending of the request.

8(2.3)A document that purports to be a certificate of the Director under subsection (2.2) may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.

8(3)Where a person in whose name the assessment is made fails to comply with this section or section 9, the Director may estimate the real and true value of the real property in question, and such estimate shall be deemed to be the real and true value of the real property.

8(4)No person shall have any right of action for trespass resulting from entry upon private lands authorized under this section.

8(1)The Director shall at all reasonable times and upon reasonable requests be given free access to all real property and to all parts of every building, and to all reports, records, financial statements, statistics or other relevant information in the possession or control of the owner, occupier or user that he considers necessary, for the purpose of making a proper assessment or to reconsider an assessment in respect thereof.

8(1.01)Notwithstanding subsection (1), the Director may at all reasonable times enter upon private lands for the purpose of carrying out an inspection of the lands and allowing the Director, without entry into any building, to make an assessment or to reconsider an assessment of the real property.

8(1.1)In assessing real property, the Director may request, and may rely upon, reports, records, financial statements, statistics and other relevant information in the possession or control of the owner, occupier or user that he considers necessary and that relate to the ownership, quantity, nature, location, extent and value of such real property; and an assessment of real property at its real and true value may be made by means of examining such reports, records, financial statements, statistics or other information, and such assessment shall be deemed to be a valid and proper assessment for all purposes of this Act and the Real Property Tax Act notwithstanding that no other means were used to assess the real property at its real and true value and notwithstanding that an inspection of the real property has not been carried out.

8(2)Every owner, user or occupier of real property shall upon request give to the Director, within thirty days of the delivery or mailing of the request, all the information in his knowledge that will assist the Director to make a proper assessment of the real property or to reconsider an assessment.

8(2.1)A request mailed to an owner, user or occupier under subsection (1), (1.1) or (2) shall be deemed to have been received by the person to whom it was addressed not later than the seventh day after the day of mailing.

8(2.2)Proof of the sending of a request under subsection (1), (1.1) or (2) may be made by a certificate purporting to be signed by the Director naming the person to whom the request was sent and specifying the time, place and manner of the sending of the request.

8(2.3)A document that purports to be a certificate of the Director under subsection (2.2) may be adduced in evidence before any court, judge or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.

8(3)Where a person in whose name the assessment is made fails to comply with this section or section 9, the Director may estimate the real and true value of the real property in question, and such estimate shall be deemed to be the real and true value of the real property.

8(4)No person shall have any right of action for trespass resulting from entry upon private lands authorized under this section.