244.64.8.5. The composition of the residual subcategory shall vary according to the various assumptions concerning the existence of rates specific to the other subcategories.
On the assumption that a rate specific to one or more other subcategories exists, a unit of assessment belongs to the residual subcategory if it does not belong to the subcategory or one of the subcategories, as the case may be, in respect of which the assumption is made.
2023, c. 332023, c. 33, s. 701.