77.2. If the city does not avail itself of the power provided for in section 77 or 77.1, it may prescribe the rules enabling it to require a supplement for a fiscal year in such manner that, in relation to the preceding fiscal year, the decrease in the tax burden borne by any unit of assessment or any business establishment is not greater than the percentage, applicable only to the group formed of the whole territory, fixed by the city.
The last three paragraphs of section 76.1, the third paragraph of section 76.5 and section 76.6, in the case of a unit of assessment, or the second paragraph of section 77.1, in the case of a business establishment, apply, with the necessary modifications, for the purposes of the limitation on the decrease under the first paragraph.
If it avails itself of the power provided for in the first paragraph, the city shall determine the rules to enable the rules set out in the provisions among those referred to in the second paragraph which take into consideration aggregates of units or of establishments, to be adapted to each unit of assessment or business establishment considered individually.
2001, c. 25, s. 418; O.C. 1312-2001, s. 11.