139(1)A local improvement assessment roll when completed shall, with reference to each abutting parcel to be assessed, contain in separate columns the following particulars:

139(2)When the clerk receives a warrant of assessment he shall determine the rate per metre frontage and compute the total assessment to be levied on each abutting parcel and the amount of each annual instalment and enter such particulars in the local improvement assessment roll in the appropriate columns.

139(3)The form may be varied to facilitate the use of mechanical methods of preparing a local improvement assessment roll.

139(4)The warrant of assessment shall be attached to the local improvement assessment roll.

139(5)The clerk after having completed the local improvement assessment roll and made such alterations and amendments therein as are necessary to give effect to decisions on any appeals to The Court of Queen’s Bench of New Brunswick shall certify the roll to be correct and thereupon the roll and the special frontage assessment shall be valid and binding upon all persons concerned, and upon the abutting parcels specially assessed; and the work in respect of which the local improvement assessment roll has been made and certified shall be conclusively deemed to have been lawfully undertaken and proceeded with pursuant to and in accordance with this Act.

139(6)The clerk shall on or before the first day of June in each year in which an instalment is payable, deliver to the treasurer an assessment roll containing the names of the owners of each abutting parcel that has been assessed, identifying it, and the addresses of such owners together with the amount of the instalment payable in such year.