PART X TAX COLLECTION
359.
359 (1) Upon application made by the treasurer of the local municipality, a local municipality may increase the taxes levied on land in the year in respect of which the application is made to the extent of any undercharge caused by a gross or manifest error that is a clerical or factual error, including the transposition of figures, a typographical error or similar error, but not an error in judgement in assessing the land.  2001, c. 25, s. 359 (1); 2002, c. 17, Sched. A, s. 63 (1). Exception (2) An application cannot be made under subsection (1) if the treasurer has issued a tax statement under section 352 with respect to the taxes before notice is given under clause (3) (b).  2001, c. 25, s. 359 (2). Deadline (2.1) An application under this section must be made on or before December 31 of the year following the year in respect of which the application is made.  2002, c. 17, Sched. A, s. 63 (2). Meeting (3) Council shall, (a)  hold a meeting at which the treasurer and the person in respect of whom the application is made may make representations to council; (b)  notify the treasurer and the person in respect of whom the application is made of the meeting by mail sent at least 14 days before the meeting; and (c)  make its decision.  2001, c. 25, s. 359 (3). Notice (4) Within 14 days after making its decision, council shall notify the treasurer and the person in respect of whom the application is made of the decision and specify the last day for appealing the decision.  2001, c. 25, s. 359 (4). Appeal (5) Within 35 days after council makes its decision, the person in respect of whom the application is made may appeal the decision of council to the Assessment Review Board by filing a notice of appeal with the registrar of the board.  2001, c. 25, s. 359 (5). Notice (6) The Assessment Review Board shall notify the appellant and the treasurer of the municipality of the hearing by mail sent at least 14 days before the hearing.  2001, c. 25, s. 359 (6). Decision (7) The Assessment Review Board shall hear the appeal and may make any decision that council could have made.  2001, c. 25, s. 359 (7). Delegation of power (8) The council may pass a by-law authorizing the Assessment Review Board to exercise the powers and functions of the council under subsections (1) and (3) with respect to applications made under subsection (1).  2001, c. 25, s. 359 (8). Non-application (9) Subsections (4), (5), (6) and (7) do not apply to applications made under subsection (1) if a delegation by-law under subsection (8) is in force on the day the application is made.  2001, c. 25, s. 359 (9). Copy to be provided (10) The council shall forward to the registrar of the Assessment Review Board and to the assessment corporation a certified copy of any by-law passed under subsection (8) and a copy of every application received to which the by-law applies.  2001, c. 25, s. 359 (10). Decision final (11) A decision of the Assessment Review Board under this section is final.  2001, c. 25, s. 359 (11). Adjustment of tax roll (12) Immediately after a decision of council or the Assessment Review Board, the treasurer shall adjust the tax roll to reflect any increase of taxes on the land made by the decision.  2006, c. 32, Sched. A, s. 147. When tax payable (12.1) Once the tax roll is adjusted, the amount of the increase of taxes is deemed to have been always levied in accordance with the adjusted tax roll except the amount is not payable until 21 days after the day the treasurer sends a tax bill to the taxpayer with respect to the amount.  2006, c. 32, Sched. A, s. 147. Overcharges (12.2) If a decision of council under this section is appealed and the Assessment Review Board determines there is an overcharge of taxes on the land, (a)  the municipality shall refund the overpayment, if any; and (b)  subsections 345 (6) to (9.2) apply with necessary modifications to the overcharges.  2006, c. 32, Sched. A, s. 147. Notice (13) The council and the Assessment Review Board shall forward a copy of their decisions under this section to the assessment corporation but failure to comply with this requirement does not invalidate the proceedings taken under this section.  2001, c. 25, s. 359 (13). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 63 (1, 2) - 01/01/2003 2006, c. 32, Sched. A, s. 147 - 01/01/2007