(2) Notwithstanding subsection (1) and subsection 18(3), in a school tax area or a part of it that lies outside of a municipality, only the property that is subject to taxation by the school tax authority shall be assessed.

(3) Property shall be assessed as either

(4) An assessment of property in effect in a municipality or school tax area on January 1, 1986 remains valid until a new assessment has been made under this Act.

(2) There shall be appointed in the manner authorized by law an assistant director of assessments and other assessors that may be required.

(2) An assessor shall conduct assessments of property in accordance with this Act.

(2) An adult person present on the property when an assessor or a commissioner calls for the purpose of carrying out a duty imposed on the assessor or commissioner by this Act shall upon request give to the assessor or commissioner all the information in that person's knowledge or possession which will help the assessor or commissioner in carrying out his or her duties under this Act.

(3) Where required by an assessor or a commissioner an owner or tenant and an architect, builder, contractor or other person who has knowledge of the information requested under subsection (2) shall provide to the assessor or commissioner, either orally or in writing, accurate information with respect to a property, including particulars as to sale prices, terms and covenants in leases, rentals paid, payable or agreed to be paid, construction costs, costs of alterations and repairs, and operating costs.

(4) Where an assessor or a commissioner is unable to obtain orally the information required, the assessor or commissioner may deliver or mail a written request for that information to the person from whom it is requested.

(5) A person to whom a written request for information has been delivered or mailed by an assessor or a commissioner under subsection (4) shall, within 14 days after the delivery or mailing, in writing provide the assessor or commissioner with the requested information within the knowledge or possession of that person together with a statement of requested information that that person is unable to provide.

(2) Notwithstanding information given under section 6, an assessor may assess a property to determine, in the opinion of the assessor, the fair market value of the property.

(3) An assessor may omit from the assessment roll a person's name or property that the person claims to own where the assessor has reason to believe that the person is not entitled to be placed on the assessment roll or to be assessed for that property.

(2) A person who knowingly states anything false in information delivered or provided orally or in writing under section 6 is guilty of an offence and is liable on summary conviction to a fine of not less than $50 and in default of payment to imprisonment for a period not exceeding 1 month.

(3) A person who, having been required to provide information under section 6, does not provide the information under that section is guilty of an offence and liable on summary conviction to a fine of $25 for each day after the expiration of 14 days following the delivery or mailing of the request under that section during which the person fails to deliver or provide the information and in default of payment to imprisonment for a period not exceeding 1 month.

(4) Notwithstanding that a person who refuses to permit an assessor or a commissioner to enter property or to provide information under section 6 has not been charged with an offence, that person shall not be entitled to appeal from an assessment of property for the year in which entry was sought or the information or particulars were requested or from an assessment in a later year in which the entry sought has been refused or information requested has not been supplied.

(2) Where in a year it appears to the director that a roll cannot be properly completed by September 30, the director shall apply to the minister for an extension of time for the completion of the roll.

(3) An application made under subsection (2) shall set out the reasons for the requested extension and shall state the period estimated to be necessary to complete the roll.

(4) The minister may extend the time for the completion of a roll for the period that may be necessary.

(2) Where property is owned by more than 1 person and the names of all the owners are not known, the property shall be assessed against those owners who are known.

(3) Notwithstanding subsection (1), where property is occupied and the owner is not known, the property shall be assessed against the tenant.

(2) Where the address of the executor or administrator of an estate referred to in subsection (2) is unknown the last registered address of the deceased owner shall be entered on the roll.

(3) Where an assessor becomes aware that property is under the control of a person as executor, administrator, trustee, guardian or agent, the property shall be assessed against that person as owner, and the assessment of that property shall be kept separate and distinct from the assessment of other property held by that person in that person's own right, and where there is more than 1 person exercising control over the property in a representative capacity notice given to any one of them under this Act is sufficient.

(4) Where an assessor becomes aware that an owner of property is a minor, the assessor shall so describe the owner in the roll and, in addition, the assessor shall enter the name and describe the capacity of the parent, guardian or other legal representative of the owner on the roll.

(2) In forming an assessment for the purpose of subsection (1) an assessor shall have regard to the assessment of other properties in the municipality or school tax area being assessed to ensure that the taxation falls in a uniform manner upon the property that is subject to taxation in the municipality or school tax area.

(3) An assessor shall not assess buildings, structures or portions of them that are in the process of construction, alteration or enlargement until they are occupied or in use or are made reasonably fit in the opinion of the assessor for occupancy or use.

(2) An assessment of property in a municipality or school tax area may be revised where, in the opinion of the director, it is necessary to do so.

(3) All property within a municipality or school tax area shall be inspected at least once every 6 years for the purpose of making an assessment of that property.

(4) Notwithstanding subsection (3), the minister may, where he or she considers it necessary, defer the reassessment of a property under that subsection.

(5) For the purposes of subsection (4), "reassessment" means a subsequent assessment carried out or to be carried out on a property under subsection (3).

(2) When an assessor corrects an error in an assessment, the clerk or secretary shall deliver or mail an amended notice, clearly marked as such across the face of the notice, to the person assessed and the clerk or secretary shall enter in the appropriate place in the roll the date on which the amended notice was sent.

(3) Sections 26 and 27 apply with the necessary changes to appeals in respect of an amended assessment referred to in subsection (2).

(2) The supplementary assessment in each case is the amount by which the assessed value of the property is increased or decreased for a reason set out in subsection (1).

(3) Each supplementary assessment shall be appended to the roll which forms the base for taxation.

(4) Prior to the return of a roll in each year, an assessor shall transfer to the new roll supplementary assessments attached to the previous roll and the supplementary assessments so transferred shall form part of the new roll for taxation purposes.

(5) Where a new roll establishes a new level of values based upon a revision of the assessed value of properties, supplementary assessments that were not incorporated into the new roll when it was completed shall not be transferred as required by this section but instead the portions of the properties concerned shall be reassessed on the revised basis.

(6) The provisions of this Act providing for notices and appeals in respect of assessments apply to supplementary assessments.

(7) A supplementary assessment shall not be made where the change in the value of the property is less than $1,000.

(2) In a school tax area or a part of it that lies outside of a municipality the notice referred to in subsection (1) shall be mailed or delivered by the secretary.

(2) Where the address of the person is not known and the property against which the assessment is made is unoccupied, the notice shall be posted on the property.

(3) Where a person against whom property is assessed provides a clerk or, where the notice of assessment has been mailed or delivered by a secretary, the secretary in writing with an address to which the notice of assessment is to be delivered and requests that the notice be delivered by registered mail, the notice shall be so delivered and the address provided to the clerk or secretary shall stand until revoked in writing.

(4) Where the residence or place of business of a person in relation to whom property has been assessed is not known, failure to serve the notice does not make invalid the assessment or later proceedings based on the assessment.

(2) An appellant shall file an appeal in a form prescribed by the regulations by writing to the clerk or, where the notice of assessment was mailed or delivered by a secretary, the secretary stating in general terms the nature of the appeal, citing the roll number of the property in respect of which the appeal is being made and giving an address to which notices provided for in this Act may be delivered or mailed.

(3) A council or school tax authority objecting to an assessment or complaining of an omission from or error in a roll may appeal to the judge of the Trial Division in the judicial centre in which the municipality or school tax area is situated within 30 days from the date on which the roll was transmitted to the council or school tax authority.

(2) A clerk or secretary shall, as each appeal is received, enter in an appeal book the name of the appellant and the agent of the appellant, together with the particulars of the appeal as required by subsection 26(2) and shall then forward a copy of the appeal to the assessor.

(2) An assessor shall in accordance with subsection 20(1) correct errors discovered in complying with subsection (1) but a copy of the amended notice need not be provided to a clerk or secretary.

(3) Nothing in this section shall operate to interfere with or delay an appeal against an assessment.

(4) Where the commission hears an appeal against an assessment the assessor shall inform the commission of an action taken under subsections (1) and (2).

(2) Where a school tax area lies outside of a municipality or where a part of a school tax area lies outside of a municipality the school tax authority for that school tax area shall, subject to the approval of the minister, before July 1 in each year appoint an assessment review commission, which shall consist of 1 member to be known as a commissioner and which shall hear appeals for that school tax area or for the part of the school tax area that lies outside of a municipality.

(3) A commissioner holds office for 1 year from July 1 following the date of appointment and is eligible to be reappointed.

(4) The council or school tax authority that made the appointment may dismiss a commissioner from office for cause.

(5) A commissioner shall not during his or her term of office

(6) Where a commissioner is unable to perform the duties of a commissioner through illness or another cause as determined by the council or school tax authority, the council or school tax authority shall, subject to the approval of the minister, appoint an acting commissioner to serve in the commissioner's place until the commissioner is able to return to duty.

(7) The remuneration of a commissioner and of an acting commissioner shall be paid by the municipality or school tax authority that made the appointment.

(8) Before entering upon his or her duties a commissioner shall take and sign before the clerk or secretary the following oath or affirmation:

"I........................ do solemnly swear (or solemnly, sincerely and truly declare and affirm) that I shall, to the best of my judgment and ability, and without fear or favour, honestly decide the appeals of the assessment review commission which may be brought before me for trial as commissioner of the commission." (Where an oath is taken, add "So help me God".).

(2) Where, at the conclusion of the time allowed for entering appeals, no appeals have been filed with the clerk or secretary the commission shall confirm the roll.

(3) The confirmation of the roll under subsection (2) shall be in a form prescribed by the regulations.

(2) The 1st sitting of a commission shall be as soon as possible after July 1 and not later than November 15 in each year, but if the time for completing the roll is extended under subsection 10(4) the commissioner may extend the time for the 1st sitting of the commission for a corresponding period beyond November 15.

(3) A commission shall hear appeals in sequence in accordance with the list prepared and displayed by the clerk or secretary under subsection 27(1) or in the other order that the commission may decide.

(2) A commissioner may administer oaths and take affirmations and may require witnesses to give evidence under oath or by affirmation.

(3) A person who is summoned to attend a sitting of a commission and who fails or refuses to attend or to give evidence or produce a document when required to do so is guilty of an offence and liable on summary conviction to a fine not exceeding $25 a day for each day the offence continues and in default of payment to imprisonment for a period of not more than 7 days for each day the offence continues or to both a fine and imprisonment.

(2) A commission shall not amend an assessment unless an appeal has been made in accordance with this Act but the commission may recommend to an assessor that an existing assessment of a property or of a class of property or of all properties within a particular area be reviewed.

(2) Notwithstanding subsection (1),

(3) Where a commission grants an adjournment or a postponement of an appeal under subsection (1) it shall at the time of granting the adjournment or postponement set a date for the holding of a hearing on the matter.

(2) When all appeals have been heard and decided a clerk or secretary shall prepare for the signature of the commissioner a list showing the decision of the commission on each appeal and where, on an appeal, an assessment has been amended the list shall show by how much the value of the property has been reduced or increased and this list, when signed by the commissioner, shall be filed with the roll, together with an affidavit in a form prescribed by the regulations as confirmation of the roll by the commission.

(2) A clerk or secretary shall transmit to the assessor a copy of the list and affidavit referred to in subsection 40(2) or a copy of the affidavit referred to in subsection (1).

(3) Where the roll is returned to a clerk under subsection (1), the clerk shall transmit to the secretary of the school tax authority for the school tax area that lies within or partly within the municipality a copy of the list and affidavit referred to in subsection 40(2) or a copy of the affidavit referred to in subsection (1).

(4) A clerk or secretary shall immediately amend the roll in accordance with the decisions of the commission and the clerk or secretary shall initial each amendment.

(2) The practice and procedure relating to appeals under the Judicature Act, and the Rules of the Supreme Court, apply to proceedings under subsection (1).

(2) An owner of a freehold or leasehold property or, where the owner is represented in the sale or transfer by a solicitor, the solicitor shall, in the event of a sale of it or transfer of ownership other than by way of mortgage, notify the clerk where the property is situated in a municipality or, where the property is situated in a school tax area or a part of it that lies outside of a municipality, the secretary in writing of the sale or transfer within 1 month after the date of it and set out in the notification particulars showing the location, description, boundaries and measurements of the property, the name and address of the purchaser and, in the case of a sale, the purchase price paid for the property.

(2) Notwithstanding subsection (1), a person giving evidence in an assessment appeal under this Act may disclose in that evidence information which in the opinion of the commissioner or the presiding judge is relevant to the appeal.

(2) A person does not commit an offence solely by disclosing information authorized to be disclosed by the minister under this section.