5. Notwithstanding section 4, the rate by which the standardized property value of a municipality resulting from an amalgamation that came into force after 31 December 1990 is multiplied, for any of the first 11 fiscal years following the last fiscal year that began before the amalgamation came into force, is the product obtained by multiplying the rate that would otherwise be applicable under section 4 by the coefficient established in accordance with the second or third paragraph, as the case may be.
For the purpose of establishing the rate referred to in the first paragraph for any of the first 8 fiscal years following the last fiscal year that began before the amalgamation came into force, the coefficient referred to in that paragraph is the quotient obtained by dividing the aggregate referred to in subparagraph 1 by the product referred to in subparagraph 2:(1) the aggregate of the estimated contributions for the municipalities whose territories have been amalgamated, for the last fiscal year that began before the amalgamation came into force;
(2) the product obtained by multiplying the aggregate of the standardized property values of the municipalities referred to in subparagraph 1 for the second fiscal year preceding the fiscal year referred to in that subparagraph by the rate appearing in Column B of Schedule I opposite the range, in Column A of that Schedule, that comprises the total population of the municipalities on 1 January of the fiscal year referred to in subparagraph 1; when that fiscal year precedes the 2002 fiscal year, the Schedule I referred to is that of the Regulation replaced under section 25.
For the purpose of establishing the rate referred to in the first paragraph for any of the 9th, 10th and 11th fiscal years following the last fiscal year that began before the amalgamation came into force, the coefficient referred to in that paragraph is the sum obtained by adding to the quotient established in accordance with the second paragraph 1/4, 1/2 or 3/4, depending on whether it is for the 9th, 10th or 11th fiscal year, of the difference obtained by subtracting that quotient from 1,000000.
For the purposes of the second paragraph, a situation described in section 1 is deemed to have existed for the entire fiscal year referred to in subparagraph 1 of that paragraph and, if that fiscal year preceded the 1992 fiscal year, the Regulation replaced by section 25 of this Regulation and the legislative provisions to which it refers are deemed to have applied during the fiscal year.
Notwithstanding section 3, the product resulting from the multiplication referred to in the first paragraph, the quotient resulting from the division referred to in the second paragraph and the results of the operations referred to in the third paragraph are expressed as a decimal number comprising 5 decimals. The 5th decimal shall be increased by 1 where the 6th decimal would have been greater than 4.
The provisions of this section also apply to every municipality that has taken part in the municipal amalgamation and local communities consolidation program implemented by the Government on 22 May 1996 and that, pursuant to the provisions of the Act concerning the organization of police services (2001, chapter 19), will be served by the Sûreté du Québec.
O.C. 497-2002, s. 5; O.C. 939-2002, s. 1; O.C. 1106-2006, s. 3.