5. In the case referred to in subparagraph 2 of the first paragraph of section 4, the total standardized values withdrawn from the property assessment roll are subtracted from the total standardized values added to the roll. The subtraction is performed separately for the reference fiscal year, the current fiscal year and, where applicable, any intermediate fiscal year.
For the purposes of the first paragraph,
(1) the addition or withdrawal of a value is what the community defines as such under the third paragraph; and
(2) the standardized value is the product obtained by multiplying the added or withdrawn value by the factor established in respect of the property assessment roll under section 264 of the Act respecting municipal taxation (chapter F-2.1).
The community shall define what constitutes additions or withdrawals of values with respect to the property assessment roll. The definitions may refer to all or part of the cases where an immovable is added to or withdrawn from the roll and all or part of the events referred to in paragraphs 6 and 7 of section 174 of the Act respecting municipal taxation. The community shall take into account the possibilities of identifying what it intends to define as an addition or a withdrawal, in accordance with that Act or agreements entered into with the municipal bodies responsible for assessment that have jurisdiction with respect to the rolls concerned.