13.7. Every municipality that is a party to the agreement may enter into an agreement with the owner of an immovable that is situated in its territory and that was acquired by the board, for the purpose of granting that owner a tax credit to compensate all or part of the difference between the amount of the tax, compensations and tariffs referred to in subparagraph 2 of the first paragraph of section 13.4 payable by the owner in respect of the immovable and the amount that he would have to pay were the immovable situated in the territory of another municipality that is a party to the agreement.
The municipality may also enter into an agreement for such purposes with the lessee of an immovable situated in its territory and belonging to the board.
The duration of the agreement under the first or second paragraph shall not exceed the period during which the rules referred to in subparagraph 2 of the first paragraph of section 13.4 are applicable. The agreement with the owner shall, however, cease to apply when the immovable is no longer used for industrial, para-industrial or research purposes and the agreement with the lessee shall cease to apply upon the expiry of the lease.