352. The commissioners or trustees of a school municipality shall, before fixing the rate of their annual assessment or of any special assessment, at a meeting called for such purpose, after public notice, examine the valuation roll or rolls in force in the local municipality or municipalities of their territory.
If they find that the property pursuant to the said rolls is valued at the real value, they shall homologate such valuation roll or rolls or the parts which concern them.
If they find that the property pursuant to the said rolls is not valued at the real value, they shall amend the roll or rolls so as to re-establish on the basis of the real value the valuation of the taxable property of all the parts of the school municipality. The valuation rolls or the parts which concern them so amended must be homologated.
The Gouvernement may prescribe rules and conditions respecting the re-establishment, on the basis of the real value, of the valuation of the property entered on the rolls, contemplated in the preceding paragraph.
The collection rolls of the said school commissioners or trustees shall be made according to the valuation rolls thus homologated, subject to such rules and conditions as the Gouvernement may prescribe from time to time with respect to the taxable value of the properties entered on the said valuation rolls.
For the purposes of this section, the Government may define, for the year 1978/1979 and for the year 1979/1980, the real value of the property entered in the valuation rolls in force in the local municipality or municipalities of their territory.
R. S. 1964, c. 235, s. 373; 1975, c. 79, s. 2; 1977, c. 65, s. 1; 1978, c. 79, s. 1; 1979, c. 28, s. 10.