266. The roll of every local municipality whose territory is situated within the territory of the Community must contain the entries referred to in section 57.1 of the Act respecting municipal taxation (chapter F‐2.1).
Every assessor is required to make those entries in any roll that comes into force after 16 June 2000.
In the case of a roll filed before 16 June 2000 and in force on 1 January 2001, the assessor is required to alter the roll not later than 1 September 2001 to make such entries, as if it were an updating provided for in paragraph 13.1 of section 174 of the Act respecting municipal taxation or, if the entries are used only for the purpose of establishing the aliquot shares of the local municipality in the expenses of the Community, by means of a global certificate for all the alterations.
Where the assessor alters the roll by means of a global certificate, the clerk or the secretary-treasurer of the local municipality is not required to send the notices of alteration, and no application for review may be filed nor any action to quash or set aside be brought with regard to those entries.