85. In property assessment matters, the Tribunal may sit in the territory of the local municipality whose roll is involved if the dispute concerns a unit of assessment or a business establishment whose property value or rental value entered on the roll is equal to or lower than the value fixed by regulation of the Government.
However, the president of the Tribunal, in cooperation with the vice-president responsible for the immovable property division, may group the territories of several local municipalities within a radius of 100 kilometres, and designate the municipal territory in which the Tribunal shall sit.
With the consent of the applicant, the Tribunal may sit outside the territory of the local municipality or the limits determined.
1996, c. 54, s. 85; 1999, c. 40, s. 166.