135. In matters of expropriation, and in matters of municipal taxation where a proceeding pertains to a unit of assessment or business establishment whose property value or rental value entered on the roll is equal to or greater than the value fixed by the Government, all depositions shall be conserved by stenography or by a recording, according to the method authorized by the Tribunal, unless the parties waive their right to appeal from the decision. Any such waiver shall be in writing or be recorded in the minutes of the proceedings.
In the case of other proceedings heard by the immovable property division and of proceedings heard in matters concerning the preservation of agricultural land, depositions shall be conserved only if the applicant so requests in writing.
1996, c. 54, s. 135; 1999, c. 40, s. 166.