35. For the purpose of determining if a new municipality is eligible under either part of this scheme for the fiscal year during which the amalgamation or annexation comes into force and, where applicable, of computing the equalization amount to which it is entitled for that fiscal year, the adaptations provided for in sections 36 to 38 apply.
Despite the foregoing, they do not apply where the amalgamation or annexation comes into force after 30 April of that fiscal year, in which case the determination of eligibility and, where applicable, the computation of the equalization amount for that fiscal year continue to apply to the former municipalities.
The applicable adaptations must not be taken into consideration for the purpose of establishing, for the year of reference, the median of the standardized property values per inhabitant or the average values of dwellings.