39.1 (1) The owner of a property or a person who has received or would be entitled to receive a notice of assessment under this Act may request the assessment corporation to reconsider the following matters: 1.  Any matter that could form the basis of an appeal under subsection 40 (1). 2.  Any matter that could form the basis of an application under section 46. 2015, c. 38, Sched. 1, s. 3 (1). Deadline to request reconsideration (1.1) A request for reconsideration under subsection (1) must be made no later than March 31 of the taxation year in respect of which the request is made. 2015, c. 38, Sched. 1, s. 3 (1). Exception, general reassessment (1.2) Despite subsection (1.1), for any year that is the first taxation year to which a general reassessment applies, a request for reconsideration in respect of the taxation year must be made no later than 120 days after the issuance date printed on the notice of assessment. 2015, c. 38, Sched. 1, s. 3 (1). Exception, if time for returning roll is extended (2) Despite subsection (1.1), if the assessment corporation extends the time for returning the assessment roll for a taxation year after 2016 and the taxation year is not the first year to which a general reassessment applies, the last day for making a request for reconsideration in respect of the taxation year is 120 days after the return of the assessment roll. 2015, c. 38, Sched. 1, s. 3 (1). Same, 2016 taxation year (2.1) Despite subsection (1.1), if the assessment corporation extends the time for returning the assessment roll for the 2016 taxation year, the last day for making a request for reconsideration in respect of the taxation year is  90 days after the return of the assessment roll, or March 31 of the taxation year, whichever is later. 2015, c. 38, Sched. 1, s. 3 (1). Omitted or supplementary assessment (3) Despite subsections (1.1), (1.2) and (2), for 2017 and subsequent taxation years, a person who has received a notice of assessment under subsection 35 (1) may request the assessment corporation to reconsider the assessment no later than 120 days after the issuance date printed on the notice of assessment. 2015, c. 38, Sched. 1, s. 3 (1). Same, 2015 and 2016 taxation years (3.1) Despite subsections (1.1) and (2.1), for the 2015 and 2016 taxation years, a person who has received a notice of assessment under subsection 35 (1) may request the assessment corporation to reconsider the assessment no later than 90 days after the mailing date of the notice of assessment or March 31 of the taxation year, whichever is later. 2015, c. 38, Sched. 1, s. 3 (1). Contents of the request (4) The request must set out the basis for the person’s request and all relevant facts.  2008, c. 7, Sched. A, s. 10. Reconsideration by assessment corporation (5) The assessment corporation shall consider the request and, for this purpose, may request further information from the person.  2008, c. 7, Sched. A, s. 10. Disclosure (6) The Minister may make regulations governing the disclosure of information by the assessment corporation and a person making a request under this section.  2008, c. 7, Sched. A, s. 10. Notice of reconsideration (7) For 2017 and subsequent taxation years, the assessment corporation shall mail to the person making a request under subsection (1) the results of its reconsideration no later than 180 days after the request is made.  However, if the assessment corporation notifies the person within 180 days of the request being made that the assessment corporation requires an extension, the assessment corporation shall mail the results of its reconsideration no later than 240 days after the request is made. 2015, c. 15, Sched. 1, s. 3 (2). Same, 2015 and 2016 taxation years (7.1) For the 2015 and 2016 taxation years, the assessment corporation shall mail to the person making a request under subsection (1) the results of its reconsideration no later than September 30 of the taxation year or, if the assessment corporation and the person agree to an extension, no later than November 30 of the taxation year. 2015, c. 15, Sched. 1, s. 3 (2). Same, omitted or supplementary assessment (8) The assessment corporation shall mail to the person making a request under subsection (3) or (3.1) the results of its reconsideration no later than 180 days after the request is made. 2015, c. 15, Sched. 1, s. 3 (2). Notice of settlement (9) If the assessment corporation and the person making the request agree to a settlement, the assessment corporation shall give notice of the settlement to the clerk of the municipality in which the land is located or to the Minister, if the land is located in non-municipal territory.  2008, c. 7, Sched. A, s. 10. Alteration of tax roll (10) Upon receiving notice of the settlement, the clerk or the Minister, as the case may be, shall alter the tax roll accordingly and taxes shall be levied in accordance with the amended assessment.  2008, c. 7, Sched. A, s. 10. Objection to settlement (11) The following rules apply if the municipality or the Minister, as the case may be, objects to the settlement: 1.  The municipality or the Minister, as the case may be, may appeal to the Assessment Review Board within 90 days after receiving notice of the settlement. 2.  Section 40 applies, with necessary modifications, as though the assessment roll had been changed to reflect the settlement and the municipality or the Minister appealed the change.  2008, c. 7, Sched. A, s. 10. Rights of way (12) With respect to land referred to in subsection 3 (4) or (5), the only matter a person may request the assessment corporation to reconsider under this section is the number of acres or other measure showing the extent of the land.  2008, c. 7, Sched. A, s. 10. (13) Repealed : 2015, c. 38, Sched. 1, s. 3 (3). Section Amendments with date in force (d/m/y) 1997, c. 5, s. 25 - 01/12/1997; 1997, c. 29, s. 20 - 01/12/1997; 1997, c. 43, Sched. G, s. 18 (29) - 31/12/1998; 1999, c. 9, s. 13 (2) - 14/12/1999 2000, c. 25, s. 10 (1-5) - 04/12/2000 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 33, Sched. A, s. 29 (1-4) - 01/01/2008 2008, c. 7, Sched. A, s. 10 - 14/05/2008; 2008, c. 19, Sched. A, s. 7 (1, 2) - 27/11/2008 2015, c. 38, Sched. 1, s. 3 - 10/12/2015