Amendment status not verified — confirm the current text below against the official source.
The prescribed authority in the beginning of each year on obtaining the necessary information from the Municipal Board or Town Committee or on completion of the final Valuation List, shall assess the amount of tax due from the owner. In the event of failure of the owner to comply with the terms of notice under section 7, the assessment shall be done by the prescribed authority to the best of its judg ment. Power of Government to 1 educe or remit Urban Immovable Property Tax.