28. Every municipal corporation may request the assessor to prepare a roll of rental values of all or part of the immoveables whose entry on the roll is required by this act; it may make the same request for all or part of the immoveables on which it may impose taxes situated outside its territory.
If such municipal corporation is included in a Community or in a regrouping contemplated in section 34, the cost of making such roll and keeping it up-to-date is borne only by the municipal corporation which requested that it be made save for the portion of the roll where are entered immoveables situated outside the municipality, in which case it is borne by the municipality where such immoveables are situated.
The roll of rental values shall be prepared and deposited each year at the time and within the delay fixed by the municipal corporation.
1971, c. 50, s. 28; 1972, c. 46, s. 9; 1973, c. 31, s. 17.