33. Proceedings shall be heard and determined by a panel of two members, one of whom shall be an advocate or notary and the other a chartered appraiser.
However, proceedings under the Act respecting municipal taxation (chapter F-2.1) relating to a unit of assessment or a place of business whose real estate value or rental value entered on the roll is lower than the value fixed by regulation of the Government shall be heard and determined by a single member who shall be an advocate, a notary or a chartered appraiser.