81. The assessment rolls of all related municipalities are drawn up and deposited so that they come into force simultaneously and apply for the same fiscal years.
They must be deposited on the same day. Otherwise, they are deemed not to have been deposited within the time limit prescribed by the Act.
For the purpose of complying with this requirement, the municipal body responsible for assessment may, under section 71 of the Act, postpone the deposit of a roll even though it could deposit the roll before 16 September preceding the first fiscal year for which the roll was drawn up.