181. A financial reserve shall be made up of the sums allocated to it each year and interest earned on the sums.
The sums allocated to the reserve may derive only from the amounts taken out of the part of the general fund of the Community allocated to that purpose by the council, from a special share payable by the municipalities for whose benefit the reserve is established, or from the excess amount referred to in section 244.4 of the Act respecting municipal taxation (chapter F‐2.1), derived from a tariff established by the Community under section 174.
Where the reserve is established for the benefit of some of the municipalities whose territory is situated within the territory of the Community, the reserve may not be made up of sums from the general fund or excess amounts referred to in the second paragraph unless they derive exclusively from the municipalities for whose benefit the reserve is established or from their territory.
2000, c. 56, Sch. VI, s. 181; 2001, c. 68, s. 216.