Limitation period for assessments reduced, shortening timeframes for reassessment notices and appellate order implementation procedures Amendments to section 153 shorten or modify limitation periods for assessment and reassessment, alter the time for acting on notices under section 148 and orders under sections 254, 263 and 264 to specified months for notices or orders served or passed on or after particular dates, and prescribe that where appellate or related orders require verification or an opportunity to be heard, the order giving effect to those orders must be completed within the time specified in subsection (3).