118.70.The Order in Council is amended by inserting the following section after section 47.6 enacted by section 45 of Order in Council 1003-2006 dated 2 November 2006:
“ 47.7.If the central municipality delegates by agreement to the reconstituted municipality the collection of arrears of any taxes that relate to a fiscal year preceding the fiscal year in which the urban agglomeration council’s decision under section 118.26 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001) becomes effective and that are imposed in respect of an immovable situated in the territory of that municipality,
(1) the procedure for the sale of immovables for non-payment of taxes may be used by a related municipality in respect of any immovable situated in its territory; and
(2) if so provided in the agreement, the proceeds of any tax collected by a related municipality may be used, in the case of the reconstituted municipality, in the exercise of its powers and, in the case of the central municipality, in the exercise of its local powers. ”.