87. If the account sent to a taxpayer includes the taxes or compensations that the taxpayer is required to pay as a result of decisions made both by the urban agglomeration council and by the regular council of the central municipality or the council of the reconstituted municipality, each of the taxes or compensations imposed by each of the councils must be identified and detailed in the account in accordance with the regulation under paragraph 2 of section 263 of the Act.
If separate accounts are sent for the taxes or compensations imposed by each council, each tax or compensation appearing in each account must be detailed in accordance with that regulation.