MHHS · Municipal Government Act
Part 10 — despite that the designated manufactured home will be taxed in that year by another municipality. (3) A supplementary assessment must reflect (a) the value of an improvement that has not been previously assessed, or (b) the increase in the value
315 Supplementary assessment roll
assessments are prepared, the municipality must prepare a
supplementary assessment roll.
(2) Before the end of the year in which supplementary assessments
are prepared, the provincial assessor must prepare a supplementary
assessment roll for designated industrial property.
(3) A supplementary assessment roll must show, for each assessed
improvement or designated industrial property, the following:
(a) the same information that is required to be shown on the
assessment roll;
(b) in the case of an impro vement, the date that the
improvement
(i) was completed, occup ied or moved into the
municipality, or
(ii) became operational.
RSA 2000
(4) Sections 304, 305, 306 and 307 apply in respect of a
supplementary assessment roll.
(5) The provincial assessor must provide a copy of the
supplementary assessment roll for designated industrial property to
the municipality.
RSA 2000 cM-26 s315;2016 c24 s45