37. Any person who operates a railway may propose a division into units of assessment of the immoveables owned by him that are situated in the territory of a municipal corporation. For that purpose, that person shall file in the office of the clerk of the municipal corporation, before 1 March preceding the deposit of the roll, a written application describing the proposed units of assessment and indicating the reasons in support of the proposal.
Where applicable, the clerk of the municipal corporation shall send the application to the clerk of the municipality.
The clerk of the municipal corporation or municipality, as the case may be, shall send the application to the assessor.
If he considers it advisable, the assessor may establish the units of assessment proposed in the application, notwithstanding section 34.