Assessment Roll (Rôle d'évaluation)

The assessment roll, which represents the inventory of all properties in a given jurisdiction, indicates the value of each property on the basis of its actual or commercial value, within the meaning of articles 43 to 45 of the L.F.M. It covers all the residential, commercial, industrial, institutional, agricultural and vacant properties. The values which are registered take account of the real market values on July 1st of the second fiscal year preceding the first for which it is conceived.