MHHS · Municipal Government Act
Part 9 — Assessment of Property
310 Sending assessment notices
must be sent no later than July 1 of each year.
(1.1) An amended assessment notice must be sent no later than the
date the tax notices are required to be sent under Part 10.
(2) If the mailing address of an assessed person is unknown,
(a) a copy of the assessment no tice must be sent to the mailing
address of the assessed property, and
(b) if the mailing address of the property is also unknown, the
assessment notice must be retained by the municipality or
the provincial assessor, as the case may be, and is deemed to
have been sent to the assessed person.
(3) An assessment notice must be sent at least 7 days prior to the
notice of assessment date.
(4) A designated officer must certify the date on which the
assessment notice is sent.
RSA 2000
Section 311 MUNICIPAL GOVERNMENT ACT Chapter M-26
226
(5) The certification of the date referred to in subsection (4) is
evidence that the assessment notice has been sent.
RSA 2000 cM-26 s310;2009 c29 s9;2016 c24 s41;2017 c13 s1(26)