102. The taxable values taken into consideration to establish the urban agglomeration aggregate taxation rate are the values that are considered, under section 80, to be entered on the urban agglomeration property roll.
If an urban agglomeration aggregate taxation rate must be established for a certain purpose and, according to the provisions governing the establishment of a regular aggregate taxation rate for that purpose, adjusted values must be taken into consideration, instead of the values entered on a roll, to take into account a municipality’s decision to exercise the power under section 253.27 of the Act, such adjusted values are not taken into consideration instead of those referred to in the first paragraph unless the urban agglomeration council has exercised the power under that section 253.27. The rules prescribed in the provisions referred to above concerning the establishment of the adjusted values and any adjusted taxable property assessment must take into account the modifications provided for in section 106.
A decision of the urban agglomeration council to exercise the power under section 253.27 of the Act has no effect on the central municipality’s regular aggregate taxation rate.