78. If any of the related municipalities does not have a roll of rental values, the urban agglomeration council may, for the purpose of its own taxation powers, decide that the municipality has such a roll.
It makes the decision by a by-law subject to the right of objection under section 115.
Section 14.1 of the Act applies to the by-law and, where applicable, to the by-law repealing it as if they were resolutions adopted by the council of the municipality concerned.