MHHS · Municipal Government Act
Part 9 — Assessment of Property
305 Correction of roll
misdescription in any of the information shown on the assessment
roll,
(a) the assessor may correct t he assessment roll for the current
year only, and
(b) on correcting the roll, an amended assessment notice must
be prepared and sent to the assessed person.
(1.1) Where an assessor corrects the assessment roll in respect of
an assessment about which a complaint has been made, the assessor
must send to the assessment review board or the Land and Property
RSA 2000
Rights Tribunal, as the case may be, no later than the time required
by the regulations,
(a) a copy of the amend ed assessment notice, and
(b) a statement containing the following information:
(i) the reason for which the assessment roll was corrected;
(ii) what correction was made;
(iii) how the correction a ffected the amount of the
assessment.
(1.2) Where the assessor sends a copy of an amended assessment
notice under subsection (1.1) before the date of the hearing in
respect of the complaint,
(a) the complaint is cancelled,
(b) the complainant's complaint fees must be returned, and
(c) the complainant has a new r ight of complaint in respect of
the amended assessment notice.
(2) If it is discovered that no assessment has been prepared for a
property and the property is not listed in section 298, an assessment
for the current year only must be prepared and an assessment notice
must be prepared and sent to the assessed person.
(3) If exempt property becomes taxable or taxable property
becomes exempt under section 364.1, 364.2 or 368, the assessment
roll must be corrected for the current year only and an amended
assessment notice must be prepared and sent to the assessed person.
(3.1) If the collection of tax on property is deferred under section
364.1 or 364.2 or a deferral under one of those sections is
cancelled, the assessment roll must be corrected and an amended
assessment notice must be prepared and sent to the assessed person.
(4) The date of every entry made on the assessment roll under this
section or section 477 or 517 must be shown on the roll.
(5), (6) Repealed 2016 c24 s37.
RSA 2000 cM-26 s305;2002 c19 s8;2009 c29 s7;2015 c8 s43;
2016 c24 s37;2017 c13 s1(24);2019 c6 s5;2020 cL-2.3 s24(41)