F-2.1, r. 11 - Regulation respecting the equalization scheme

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38. The average value of the dwellings situated in the territory of the new municipality for the year of reference must be the quotient obtained by dividing, by the total of the divisors provided for in subparagraph 1 of the first paragraph of section 12, the total of the dividends provided for in subparagraph 2 of that paragraph, as they were established for that fiscal year in respect of the former municipalities.
O.C. 661-2008, s. 38.