189.1. Notwithstanding any inconsistent provision of any general law or special Act, the regional county municipality may make an agreement by which it delegates all or part of its jurisdiction in matters regarding assessment to another regional county municipality, to a municipality or to an urban or regional community also having jurisdiction in such matters.
The agreement may concern one or several of the rolls of the municipalities and territories contemplated in article 36 of the Municipal Code (chapter C-27.1), and one or several elements of the jurisdiction in matters regarding assessment.
In no case may the agreement concern a real estate assessment roll or a roll of rental values subsequent to the assessment roll contemplated in section 504 of the Act respecting municipal taxation (chapter F-2.1).
The second paragraph of section 197 and sections 198 to 201 of the Act respecting municipal taxation apply to an agreement provided for by this section.