5.1. The quotient referred to in the second paragraph of section 5 is the quotient obtained by dividing
(1) the total established according to the current roll, as it exists on the day of the roll’s deposit, by adding the products obtained by multiplying the non-taxable values of the immovables referred to in the second, third and fourth paragraphs of section 255 of the Act by the percentage mentioned in that fourth paragraph; by
(2) the total established according to the preceding roll, as it exists on the day before the current roll’s deposit, by making the addition provided for in subparagraph 1.
For the purposes of subparagraph 2 of the first paragraph, the values used are those that, if a summary of the current roll reflecting its state on the day of its deposit was accompanied by the summary of the preceding roll reflecting its state on the day before, would appear in lines 605 to 615 under the heading “VALEURS” in the section “INVENTAIRE PAR DISPOSITION FISCALE” of the form provided for in the regulation made under paragraph 1 of section 263 of the Act and is related to such a summary.
The assessor who has deposited the current roll gives the quotient obtained under this section to the municipality, upon request.