6. A local municipality which is not subject to the jurisdiction of a community or a regional county municipality in matters of assessment has such competence in its own regard.
A regional county municipality acting as a local municipality with respect to the unorganized territory included in its own, in accordance with the Act respecting municipal territorial organization (chapter O-9), is subject to this section and not to section 5.
1979, c. 72, s. 6; 1991, c. 32, s. 8.