22.1(1)If at any time real property liable to assessment and taxation has been in whole or in part omitted from the real property assessment list for any year, the Director shall make any assessment necessary to rectify the omission and shall enter the real property on the real property assessment list and, on making the entry on the list, the Director shall deliver or transmit to the person assessed a real property assessment notice and shall furnish the appropriate local government or other taxing authority with the addition to the portion of the real property assessment list under section 13.

22.1(2)When in any year a tax is imposed under the Real Property Tax Act on a person in whose name real property as defined in paragraph (b.1) of the definition “real property” in section 1 is assessed, the Director may assess or reassess, despite sections 21 and 22, the real property any time for the 1977 taxation year and subsequent years and shall enter the real property on the real property assessment list for the year for which the tax was imposed, and on making the entry on the list, the Director shall mail to the person assessed a real property assessment notice.

22.1(1)If at any time real property liable to assessment and taxation has been in whole or in part omitted from the assessment and tax roll for any year, the Director shall make any assessment necessary to rectify the omission and shall enter such real property on the roll and, upon so making the entry on the roll, he shall deliver or transmit to the person assessed an assessment and tax notice and shall furnish the appropriate local government or other taxing authority with the addition to the assessment list.

22.1(2)Where in any year a tax is imposed pursuant to the Real Property Tax Act upon a person in whose name real property as defined in paragraph (b.1) of the definition “real property” in section 1 is assessed, the Director, notwithstanding sections 21 and 22, may assess or reassess the real property any time for the 1977 taxation year and subsequent years and shall enter such real property on the roll for the year for which the tax was imposed, and upon so making the entry on the roll, the Director shall mail to the person assessed an assessment and tax notice.

22.1(1)If at any time real property liable to assessment and taxation has been in whole or in part omitted from the assessment and tax roll for any year, the Director shall make any assessment necessary to rectify the omission and shall enter such real property on the roll and, upon so making the entry on the roll, he shall deliver or transmit to the person assessed an assessment and tax notice and shall furnish the appropriate municipality or other taxing authority with the addition to the assessment list.

22.1(2)Where in any year a tax is imposed pursuant to the Real Property Tax Act upon a person in whose name real property as defined in paragraph (b.1) of the definition “real property” in section 1 is assessed, the Director, notwithstanding sections 21 and 22, may assess or reassess the real property any time for the 1977 taxation year and subsequent years and shall enter such real property on the roll for the year for which the tax was imposed, and upon so making the entry on the roll, the Director shall mail to the person assessed an assessment and tax notice.

22.1(1)If at any time real property liable to assessment and taxation has been in whole or in part omitted from the assessment and tax roll for any year, the Director shall make any assessment necessary to rectify the omission and shall enter such real property on the roll and, upon so making the entry on the roll, he shall deliver or transmit to the person assessed an assessment and tax notice and shall furnish the appropriate municipality or other taxing authority with the addition to the assessment list.

22.1(2)Where in any year a tax is imposed pursuant to the Real Property Tax Act upon a person in whose name real property as defined in paragraph (b.1) of the definition “real property” in section 1 is assessed, the Director, notwithstanding sections 21 and 22, may assess or reassess the real property any time for the 1977 taxation year and subsequent years and shall enter such real property on the roll for the year for which the tax was imposed, and upon so making the entry on the roll, the Director shall mail to the person assessed an assessment and tax notice.