253.9. Sections 253.1 to 253.8 apply to any unit of assessment whose taxable value is established in accordance with section 211, 214 or 231.1 of this Act or 33 of the Cultural Property Act (chapter B-4).
However, they do not apply where the taxable value of a unit of assessment increases, from one fiscal period to the next, as a result of the application of the second paragraph of section 217 or because a provision referred to in the first paragraph no longer applies to such unit.