957.3. The council shall adopt with the supplementary budget a by-law imposing a special tax on all taxable immovables in the territory of the municipality to raise the revenues provided for in the supplementary budget.
A special tax account in respect only of the special tax and identifying it as a consequence of the supplementary budget must be sent at least 30 days before the end of the fiscal year. If the account is not sent within the prescribed time, the council is not authorized to adopt a supplementary budget.
1984, c. 38, s. 69; 1996, c. 2, s. 396.