Assessment Act
The Assessment Act authorizes the Municipal Property Assessment Corporation (MPAC) to assess the value of property for municipal taxation purposes. MPAC has broad powers to request information relevant to the assessment of land, including information regarding the income and expenses of rental properties (see section 11). Owners of multi-residential properties (those having seven or more self-contained residential units) have additional obligations with respect to the provision of information about their tenants (see section 16.1).