106. If the urban agglomeration council exercises the power under section 253.27 of the Act as regards the averaging of the variation in the taxable values resulting from the coming into force of the roll, Division IV.3 of Chapter XVIII of the Act applies with the necessary modifications and, in particular, the following modifications:(1) the property assessment roll and roll of rental values referred to are the urban agglomeration property roll and the urban agglomeration rental roll; and
(2) the value resulting from the adjustment under the second paragraph of section 82 is deemed to be entered on the roll, even following an alteration to the roll.