71.1. If a municipality, by resolution of its council adopted before the roll is deposited in accordance with section 70 and not later than 15 September, has expressed its intention to establish subcategories of immovables within the category of non-residential immovables in accordance with section 244.64.1 and following,
(1) the roll that the assessor deposits at the office of the clerk in accordance with section 70 is a preliminary roll;
(2) section 71 does not apply to the deposit of that preliminary roll;
(3) the resolution adopted under section 244.64.1 may only be adopted after the preliminary roll is deposited at the office of the clerck; and
(4) the definitive roll must be deposited at the office of the clerk not later than 1 November.
Only alterations to register subcategories in the roll may be made to the preliminary roll in order to establish the definitive roll.
A resolution referred to in the first paragraph and adopted after the roll is deposited in accordance with section 70 is without effect.