19.1. A statement of the aggregate taxation rate of the municipal corporation for a particular fiscal year, within the meaning of paragraphs 2, 4 and 7 of section 262 of the Act respecting municipal taxation (chapter F-2.1), must accompany the financial report of the municipal corporation for that fiscal year.
The statement must indicate the data used in computing the aggregate taxation rate. It must be prepared on a form furnished by the Minister if a form is furnished by him.
The statement must be certified true by the treasurer or the secretary-treasurer of the municipality, as the case may be, and by its auditor.