5.1. Notwithstanding any provision of a general law or special Act and subject to the third paragraph, a regional county municipality designated as a rural regional county municipality has, from 1 January of the second fiscal year following the fiscal year in which the order making the designation comes into force, jurisdiction in matters of assessment in respect of any local municipality whose territory is included in its own.
On the date mentioned in the first paragraph, the regional county municipality shall succeed to the rights and obligations of the local municipality for the purposes of the exercise of jurisdiction in matters of assessment, and the local municipality may not exercise the right of withdrawal provided for in the third paragraph of section 188 of the Act respecting land use planning and development (chapter A-19.1) in respect of the functions relating to the exercise of that jurisdiction.
A regional county municipality referred to in the first paragraph may enter into an agreement under which it delegates to a local municipality whose territory is included in its own the exercise of its jurisdiction in matters of assessment in the territory of the local municipality. Only a local municipality that, on the day before the day fixed for the coming into force of the order designating the regional county municipality as a rural regional county municipality, is a municipal body responsible for assessment whose assessor is an officer, may be a party to such an agreement. Section 197 applies in respect of such an agreement.
2001, c. 25, s. 109; 2002, c. 37, s. 220.