7(1)Each year the Minister shall prepare and maintain an assessment and tax roll of all persons in whose name real property is assessed.
7(1.01)The assessment and tax roll shall contain such information as is prescribed by regulation.
Notice of entry on tax roll
7(1.1)Where an entry on the roll is made pursuant to section 22.1 of the
Assessment Act, the Minister shall enter the name of the person, in whose name the real property is assessed, in the assessment and tax roll and mail to the person an assessment and tax notice and, for the purposes of this Act, the assessment and tax notice shall be deemed to be an assessment and tax notice under subsection (2).
7(2)Each year on or before a date to be fixed by regulation the Minister shall mail to each person listed in the assessment and tax roll an assessment and tax notice.
Error or omission on tax roll
7(3)No assessment and tax notice or other notice under this Act is irregular, incomplete or otherwise invalid and no exemption from taxation is conferred by reason of an error, omission or misdescription in such assessment and tax notice or other notice or by reason of the non-receipt of the assessment and tax notice or other notice by any person.
Error or omission on tax roll
7(4)The Minister may correct an assessment and tax notice or other notice under this Act that is irregular, incomplete or otherwise invalid by reason of error, omission or misdescription and may reissue the assessment and tax notice or other notice, notwithstanding the fact that the time for issuance of the assessment and tax notice or other notice has expired, and an assessment and tax notice or other notice so reissued is valid and effective for the purposes of this Act from the date on which the irregular, incomplete or otherwise invalid assessment and tax notice or other notice was mailed.
1966, c.151, s.7; 1973, c.91, s.1; 1978, c.45, s.2; 1979, c.61, s.3; 1982, c.56, s.5; 1983, c.76, s.1; 1986, c.68, s.2; 2014, c.17, s.1