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Assessors returns

May correct errors in Assessment

Real estate defined

Cap. 17. III EDWARD VII. 1903.

ed the same, upon which assessment book, with the valuations therein contained, all rates and assessments upon real estate, personal property, and income and polls, shall be made and levied for the year in which such assessment book was so returned, and for the two following years.

51. The assessors shall in the second and third years after their appointment when required by said City Council send in and make similar returns as heretofore required of them of the values of all real estate omitted by them in their previous returns, or which has been, materially increased in value by reason of the erection of a new building or buildings or any new addition, or which has changed ownership or occupancy in the meantime; also the value of all personal property so omitted as aforesaid, or which has since their last returns come into the City or which has changed OWnership in the meantime; also of all persons liable to income tax (with the amount of such income) and of all persons liable to poll tax who have been so omitted as aforesaid, or who have become liable to "be assessed therefor since the last returns of said assessors, and such returns shall be by them added to and written in the said assessment book so returned to the said Council; as aforesaid.

52. If in any assessment as aforesaid, it shall happen that property belonging to one person shall be assessed ‘ against another person, or if the name of any person liable to be assessed shall have been omit- ted on the assessment book, or if any error shall occur in the addition, extension or apportionment of any such assessment, it shall be lawful for the assessors to correct Such errors and supply such omissions at any time.

REAL ESTATE—DEFINITION OF.

53. Real Estate assessed under this Act shall be sufficiently described and identified if designated as aforesaid, without giving courses, metes and bounds