88.4. Where, under section 244.29 of the Act respecting municipal taxation (chapter F-2.1), the city fixes, for a fiscal year prior to the fiscal year in which the first assessment roll drawn up specifically for the city comes into force, a general property tax rate specific to any of the categories provided for in sections 244.34 and 244.35 of that Act, the coefficient referred to in section 244.44 or 244.47 of that Act is the coefficient established on the basis of a comparison of the last two property assessment rolls of the local municipality, among the local municipalities referred to in section 5, that has the largest population for 2001.