115.1. A by-law made to collect the revenue provided for in the part of the budget of the central municipality that is within the jurisdiction of the urban agglomeration council or a by-law under section 69 may be published to meet the publishing requirement for its coming into force before the period prescribed in the second paragraph of section 115 expires or before the approval required under the third paragraph of that section is granted.
If approval is refused after the by-law comes into force, the notice under the fourth paragraph of section 115 may provide for the management of the resolutory effects of the refusal; that management may vary according to whether or not the urban agglomeration council exercises the power granted under the fifth paragraph of that section.
The possibility for a central municipality to refund any overpayment of taxes by granting a tax credit applicable during the following fiscal year is one way of managing the resolutory effects.