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Why do we have to keep tax rolls if the Province of Ontario is listed as the taxing authority on the Municipal Property Assessment Corporation (MPAC) statement?

April 26, 2017assessment authority municipal ontario Property province rolls tax taxing

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Why do we have to keep tax rolls if the Province of Ontario is listed as the taxing authority on the Municipal Property Assessment Corporation (MPAC) statement?

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The Assessment Act requires MPAC to return and deliver assessment rolls to the secretary of a locality, such as a school board. While there is no requirement for a school board to keep tax assessment rolls, some boards may still need them for election purposes.