167. The three fiscal years for which the first assessment roll is drawn up specifically for any related municipality are
(1) in the case of the urban agglomerations of La Tuque, Sainte-Agathe-des-Monts and Sainte-Marguerite-Estérel, the fiscal years 2006, 2007 and 2008;
(2) in the case of the urban agglomerations of Montréal, Québec and Mont-Laurier, the fiscal years 2007, 2008 and 2009; and
(3) in the case of the urban agglomerations of Îles-de-la-Madeleine, Mont-Tremblant, Cookshire-Eaton and Rivière-Rouge, the fiscal years 2008, 2009 and 2010.
In the case of the urban agglomeration of Longueuil, the only fiscal year for which the first assessment roll drawn up specifically for any related municipality applies is the fiscal year 2006. Subparagraph 2 of the first paragraph applies to the second assessment roll drawn up specifically for such a municipality.