7(1)Each year the Minister shall prepare and maintain a real property tax roll of all persons in whose names real property is assessed.

7(1.01)The real property tax roll shall contain the information prescribed by regulation.

7(1.02)The real property tax roll shall be open to public inspection in the form and manner that the Minister considers appropriate and may be available electronically.

7(1.03)The Minister may release information contained in the real property tax roll to any person or body that the Minister considers appropriate.

7(1.1)When an entry on the real property assessment list is made under 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 real property tax roll and mail to the person a real property tax notice and, for the purposes of this Act, the real property tax notice shall be deemed to be a real property tax notice under subsection (2).

7(2)On or before a date to be fixed by regulation, every year the Minister shall mail to each person listed in the real property tax roll a real property tax notice.

7(2.1)A real property 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 Executive Director of Assessment under the Assessment Act or persons designated by the Director to act on his or her behalf 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 tax notice shall be deemed to be delivery of the notice.

7(2.2)When a real property tax notice is retained on file in the Regional Assessment Office under subsection (2.1) or where a real property assessment notice is retained on file in the Regional Assessment Office under subsection 21(1.1) of the Assessment Act, all outstanding taxes due and owing on the real property may be collected in accordance with this Act.

7(3)No real property tax notice or other notice underthis Act is irregular, incomplete or otherwise invalid and no exemption from taxation is conferred by reason of an error, omission or misdescription in a real property tax notice or other notice or by reason of the non-receipt of a real property tax notice or other notice by any person.

7(4)The Minister may correct a real property 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 real property tax notice or other notice, despite the fact that the time for issuance of the real property tax notice or other notice has expired, and a real property tax notice or other notice that is reissued is valid and effective for the purposes of this Act from the date on which the irregular, incomplete or otherwise invalid real property tax notice or other notice was mailed.

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.

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.

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.

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.

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.

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 containing the information prescribed by regulation 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 containing the information prescribed by regulation.

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.

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.