131. The city may, for a fiscal year, fix any general property tax rate in such manner that, in relation to the preceding fiscal year, the decrease in the tax burden borne by the aggregate of the units of assessment situated in a sector and in respect of which all or part of the rate applies is not greater than the percentage, applicable only to the group formed of the sectors concerned, fixed by the city.
The last three paragraphs of section 130.1, the third paragraph of section 130.5 and section 130.6 apply, with the necessary modifications, for the purposes of the limitation on the decrease under the first paragraph.
2000, c. 56, Sch. II, s. 131; 2001, c. 25, s. 338; O.C. 1309-2001, s. 19.