24.17. This division also applies, to the extent provided in the third paragraph, in respect of equipment or an infrastructure that is situated in the territory of a local municipality, is at the disposal of the citizens and ratepayers of more than one such municipality and is referred to in one of the last three paragraphs of section 255 of the Act respecting municipal taxation (chapter F‐2.1).
Equipment or an infrastructure that meets those conditions is deemed to be of a supralocal nature.
Only the provisions of this division that concern the determination of supralocal nature and the participation of local municipalities in the financing of expenditures apply, with the necessary modifications and in particular the modifications provided in the fourth paragraph, in respect of that equipment or that infrastructure.
The compensation for any loss of revenue suffered by a local municipality to which the amount of money provided for in section 254 of the Act respecting municipal taxation is paid in respect of the equipment or infrastructure is deemed to constitute the financing of expenditures relating to the equipment or the infrastructure. The loss of revenue is determined by comparing the amount received by the municipality and the amount it would receive if the rate used to compute the amount were 100 % of the aggregate taxation rate of the municipality rather than the percentage mentioned in the applicable paragraph of section 255 of that Act. The municipality is deemed to own the equipment or infrastructure.