Section 49
SEC. 49. (a) The real estate of the municipality shall be valued and assessed for taxation by a board, to consist of the president, the municipal treasurer, and a specially authorized deputy of the provincial treasurer, which board shall he known as the municipal board of assessors. The president of the municipality shall be president of the board of assessors, and the municipal secretary shall be its secretary. The place of meeting of the board, except when viewing land to be valued, shall be the office of the municipal secretary. (b) All questions presented to the board for its determination shall be decided by a majority vote.