R-19 - Act to promote the regrouping of municipalities

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18.1. From the coming into force of the letters patent ordering the amalgamation of the municipalities, the values entered on the real estate assessment roll, or the roll of rental values then in force in those municipalities are multiplied by the factor established for the roll under the Act respecting municipal taxation (chapter F-2.1).
The first paragraph applies to the rolls for the fiscal period during which the letters patent come into force. It also applies to the rolls for the following fiscal period, if after the coming into force of the letters patent a real estate assessment roll or a roll of rental values taking into account the amalgamation, as the case may be, is not deposited according to law for the purposes of that period with the new municipality.
1982, c. 63, s. 243.