168. In the case of any related municipality of an urban agglomeration referred to in paragraph 2 or 3 of section 167, the part of the city’s assessment roll that includes the immovables or business establishments situated in the territory of the related municipality, updated in accordance with the Act, is the roll applicable for a fiscal year preceding those for which the first fiscal roll of that municipality must be drawn up under that subparagraph.
In the case of a related municipality of an urban agglomeration referred to in paragraph 2 of section 167, that roll is deemed to be in its third year of application in 2006. In the case of a related municipality of an urban agglomeration referred to in paragraph 3 of that section, that roll is deemed to be in its second and third years of application, respectively, in 2006 and 2007.
2004, c. 29, s. 168; 2005, c. 28, s. 167.