108. Except for a complaint relating to a unit of assessment, a place of business or premises whose real estate value or rental value entered on the roll is equal to or greater than the value fixed by regulation of the Government, the board shall sit in the territory of the municipality where the immovable concerned is situated.
The chairman of the section may group several municipal corporations within a radius of one hundred kilometres, for the purposes of this section, and designate that in which the board shall sit.
The board, with the consent of the complainant, may sit outside the limits fixed under the second paragraph.
1979, c. 72, s. 108; 1982, c. 2, s. 87; 1982, c. 63, s. 196; 1988, c. 76, s. 33.