109. Any transitional scheme to limit variations in the tax burden provided for in an Act or statutory instrument governing the central municipality remains applicable to it, with the necessary modifications and, in particular, the modifications set out in the second paragraph, and is not applicable to a reconstituted municipality.
For the purpose of applying the scheme to the central municipality,
(1) a sector corresponds to the territory of any former municipality other than the former municipality whose territory corresponds to the territory of a reconstituted municipality;
(2) among the revenues included in or excluded from the tax burden according to the applicable provisions, the revenues resulting from decisions made by the urban agglomeration council are also taken into consideration;
(3) the increase in the tax burden attributable to a reduction in the territory of the central municipality that is inherent in the city’s reorganization is deemed not to result from the constitution of the city; and
(4) the regular council, to the exclusion of the urban agglomeration council, takes the measures provided for in the applicable provisions to limit the variation in the tax burden, whether by setting separate rates for the general property tax or the business tax according to sectors or by granting an abatement or requiring a supplement regarding such a tax.
Consequently, only the regular council may exercise a power under section 232.3 or 244.49.1 of the Act.