gard to such roll, or any defect, error or mis-statement in the notices required, or any omission to deliver, publish or transmit such notices. Appeals from Court of Revision. Notice of appeal must be given to ten days. APPEALS FROM COURT OF REVISION 86. If a person be dissatisfied with the decision of the court of revision, or with the omission, neglect or refusal of the said court to hear or decide an appeal, he may appeal therefrom, in which case (a) He shall, within ten days after the decision, in person or by attorney or agent, serve upon, or send by mail clerk within registerd to, the clerk of the municipality a written notice of his intention to appeal to a Judge of the County Court of the judicial division in which the municipality or some part thereof lies; and said notice shall contain the grounds of appeal; Clerk's notice to Judge of Appointment by Judge for hearing. (b) So soon as the time limited for notices of appeal appeals to be shall have passed, the clerk of the municipality shall forthheard by him. with notify a Judge of the County Court of such division as to any appeals, giving the name or names of the appellants and a succinct statement of the grounds of each appeal, and shall at the same time ask to have a time and place fixed for hearing said appeals; and, upon receiving an appointment for such purpose from the Judge, the clerk shall give notice to all parties concerned of the time and place so fixed for hearing such appeals, and in his notices to the parties appealed against he shall state the grounds of the appeal; and the clerk and assessor shall, without further notice, attend before the Judge on such appeals, with the assessment roll, the minutes of the court of revision and all papers and documents bearing on the appeals; Clerk's notice to parties. Attendance of officers before Judge.. Deposit by appellant as security for costs. Place of hearing appeals. (c) The party appealing shall, with his notice of appeal, deposit with the clerk, as security for the costs of the appeal, the sum of two dollars for the first entry on the assessment roll appealed against, and one dollar for each additional entry if more than one; and said payments shall be taken into account by the Judge in dealing with the costs of each appeal ; (d) The Judge shall appoint a day and place for hearing the appeal, and, unless special reasons exist to prevent its selection, the place for hearing the appeal shall be where the County Court, within whose jurisdiction the municipality is situated, is held; be posted office. (e) The clerk of the municipality shall cause a notice to Notice to be conspicuously posted up at his office, containing the names up in clerk's of all the appellants and parties appealed against, with a brief statement of the ground or cause of appeal in each case, together with the time and place at which a court will be held to hear such appeals; Contents of. adjourn (f) At the court so holden the Judge shall hear the ap- Hearing peal, and he may adjourn the hearing from time to time and appeals and defer the judgment thereon at his pleasure, so that a return ments. can be made to the clerk of the municipality before the first Time for day of July; return to clerk. (g) At such appeal witnesses may be produced by any witnesses. parties interested and the Judge shall hear them. more than 87. In case a municipality is situate in the district or what Judge division of more than one County Court Judge, the Lieu- to act ha tenant-Governor-in-Council shall decide to which Judge the one. appeal may be made. report of him to be 88. After the Judge has heard and determined all the Judge's appeals taken before him, he shall make his report to the result of clerk of the municipality, who shall forthwith make the appeals to changes ordered to be made in the assessment roll and sign acted on. the same, and attach a copy of the report to the roll, and file the original report for inspection of any ratepayer free of Duty of charge; but where no changes are made the Judge shall so receipt of certify by his report, and a copy of the same shall be attached to the roll by the clerk. clerk on report. to Judge by muni 89. The Judge shall be entitled to receive from the trea- Remuneration surer of the municipality, upon making his return to the to be pald clerk of the municipality, the sum of five dollars per day and cipality. his actual travelling expenses, for his attendance at such court while the same is actually sitting, for which payment the certificate of the Judge shall be sufficient warrant. COMING INTO FORCE OF ASSESSMENT ROLL. 90. The assessment roll shall be held to be finally re- When roll vised held to be finally revised. complaints (a) On the day of the report of the court of revision to In case no the council, if no complaint has been made and no changes or changes have been made in the roll by the court of revision; or made. made, but (b) If there has been any complaint or change made, at If changes the expiration of the time given to take an appeal to the no appeals to Judge. In case there have been such appeals. How long roll in force. Revision when no new assessment. Must be in Provisions regulating the revision. Time for receiving complaints. Notice to County Court Judge from any change made or decision rendered by the court of revision, in case of no appeal being taken during that time; or (c) On the day on which the clerk made the changes and signed the roll on the report of the Judge, if there has been any appeal. 91. The said roll so finally revised shall be taken and held as the assessment roll of the municipality for all purposes until a new roll shall have been finally revised. REVISION WHERE NO NEW ASSESSMENT. 92. The council of every city, town or village, and the council of every rural municipality in which provision has been made for avoiding the preparation of a new assessment in accordance with section 13 of this Act, shall revise, amend and adopt the assessment roll of the previous year as the assessment for the then current year, in the case of a city, town or village, and the assessment roll last prepared and revised in the then current year as the assessment for the next subsequent year, in the case of a rural municipality. 93. For such purpose the council shall, during the month of May in each year, on a day and at a place and hour fixed by resolution, sit as a court of revision, and the council shall give public notice of the same at least thirty days before the sitting of the court of revision, and such notice shall state the date, hour and place at which and when the council will sit as a court of revision, and be posted up on the outside door of the council chamber and at four other conspicuous places within the municipality, and shall, if the council so direct, be published in at least two consecutive issues of some newspaper published in the municipality, if there be such, and, if there be not, then in some newspaper selected by the council. 94. Up to within ten days of the date of sitting of the court of revision, complaints against the roll in force, or in relation to any omission therein, may be received, and the court of revision shall hear and determine the same. his 95. If any complaint be made by any person against another who is not present, or if it be proposed to make any change with regard to the assessment of any party entered by name on the roll and not being present by himself or agent, then it shall be the duty of the court of revision to give such party, the assessment of whom is proposed to be altered, five days' notice, and in the meantime the court of revision shall adjourn to the date at which the complaint adjournor the change is to be dealt with. ment. be mailed. 96. The notice in such a case shall be mailed to the Notice to address of the party against whom the complaint is made or to his agent. of notice. 97. Said notice shall contain the nature of the grounds contents of complaint, or of the changes proposed. to be same case revision. 98. Except as herein before stated, and so far as possible, Proceedings the court of revision shall be constituted, and the same pro- as in ceedings and formalities shall be followed in hearing and de- of original termining the complaints made and in revising the assessment roll, as in the case of the original revision of the assessment roll, and the provisions of the eighty-fourth section of this Act shall apply thereto. amendments come into 99. The amendments so made to the assessment roll shall when come at once into force, subject nevertheless to an made shall appeal to the County Court Judge, in which case the sec- force. tions of this Act numbered from eighty-six to ninety-one, in- Appeals cluding both such numbers, shall apply so far as they may be applicable. to Judge. finally to be in force. 100. The roll so finally revised shall be taken and held Roll so as the assessment roll of the municipality for all purposes revised until another new roll shall have been finally revised as provided by this Act. 2. This Act shall come into force on the first day of when Act September, 1911. in force. |