73. The municipalities referred to in section 71 that are served by the same segment shall share the amount determined for that segment in proportion to their standardized real estate value, within the meaning of section 261.1 of the Act respecting municipal taxation (chapter F-2.1), as established for the year of reference. The second paragraph of section 70 shall apply thereto. The apportionment may, however, be established according to any other criterion determined by the Government or according to such a criterion and the criterion set out in the first paragraph.