172. In the case of any related municipality of an urban agglomeration referred to in paragraph 1 of section 167 that applies the measure for averaging the variation in the taxable values resulting from the coming into force of the roll as regards its roll coming into force on 1 January 2006, the preceding roll referred to in sections 253.28 to 253.31 of the Act is the part of the city’s assessment roll, applicable in 2005, that includes the immovables or business establishments situated in the territory of the related municipality.
2004, c. 29, s. 172; 2005, c. 28, s. 169.