244.64.8.2. Before the roll is deposited in accordance with section 70 and not later than 15 September preceding the first fiscal year for which the roll is drawn up, the municipality shall adopt a resolution expressing its intention to establish or modify subcategories. The resolution may also provide for the deposit of a preliminary role referred to in section 71.1.
A resolution adopted after the roll is deposited in accordance with section 70 or 71, as the case may be, is null.
2023, c. 332023, c. 33, s. 701.