118. If, on the day of the coming into force of the order, an applicant municipality has failed to adopt a budget or a by-law or resolution for the imposition of taxes, to prepare a collection roll or to send tax accounts, the municipality resulting from the amalgamation must perform such acts in respect of the territory of the applicant municipality for the first fiscal year of the municipality.
The time limit prescribed for the performance of any of the acts described in the first paragraph is 30 days after the expiry of the time fixed for the performance of the preceding act; the first time limit begins to run from the date of the coming into force of the order.