221. For the purposes of paying its share of the expenses of the Community, each municipality may impose a general or special tax based on the assessment of the taxable immoveables in its territory, by following the procedure provided for that purpose in the Act governing it.
Where part of the revenue from the general real estate tax of the municipality is used for the purpose of paying its share of the expenses of the Community, the account of taxes sent to each ratepayer shall indicate what proportion of the rate of the general real estate tax payable by him is assigned to financing the payment of that share.
1969, c. 84, s. 258; 1982, c. 18, s. 91; 1985, c. 31, s. 20.