96. In the case of any rule prescribed in Division III.4 of Chapter XVIII of the Act under which the composition of a category of immovables and the manner of establishing or applying the rate specific to a category vary according to whether or not the business tax is imposed, according to whether or not a rate specific to another category has been set or according to the amount of revenues from another tax, the rule is applied by taking into account only the taxes imposed or the rates set by the same council.
For the purposes of the first paragraph, if the regular council of the central municipality exercises the power under section 244.49.1 of the Act, the hypothetical rates established under that section are considered to be rates set by the council.