106.1. A municipality whose territory is included in that of the Community may, by resolution, exclude itself from the jurisdiction of the Community with regard to the making of collection rolls and the billing and sending of tax accounts.
The clerk of the municipality shall transmit a certified copy of the resolution adopted under the first paragraph to the Community by bailiff or by registered or certified mail.
The Community does not have jurisdiction with regard to the making of collection rolls and the billing and sending of tax accounts for any fiscal year from the fiscal year commencing after the lapse of the 12-month period which follows the day on which the copy of the resolution is received by the Community.
The municipality is not required to contribute to the payment of the expenses incurred, by the Community, in any fiscal year referred to in the third paragraph, for the making of collection rolls and the billing and sending of tax accounts. However, where applicable, it shall pay to the Community a sum to cover the expenses incurred by the latter to retain an employee whose services are no longer required as a result of a decision of the municipality, or to terminate his employment, or maintain equipment or material which, for the same reason, has become useless or superfluous.
The municipality shall pay to the Community its aliquot share of the expenses incurred by the latter for the making of collection rolls and the billing and sending of tax accounts for any fiscal year prior to those referred to in the third paragraph. It is not, however, required to contribute to the expenses of the Community incurred during a prior fiscal year if their effects on the service provided by the Community do not begin before a fiscal year referred to in the third paragraph.
The third, fourth and fifth paragraphs do not apply if the resolution adopted under the first paragraph is repealed and if a certified copy of the resolution repealing it is transmitted to the Community, in the manner provided for in the second paragraph, before the time limit fixed in accordance with a by-law adopted under paragraph 3 of the seventh paragraph or, failing such a by-law, before the beginning of the first fiscal year referred to in the third paragraph.
The Council may, by by-law,(1) determine rules permitting the establishment of the sum referred to in the fourth paragraph or the aliquot share referred to in the fifth paragraph;
(2) determine the terms and conditions applicable to the payment of the aliquot share including the interest on any sum exigible;
(3) fix the time before which a certified copy of the resolution repealing the resolution adopted under the first paragraph must be transmitted to the Community, in the manner provided for in the second paragraph, in order to avoid the application of the third, fourth and fifth paragraphs.