76.5. If the city avails itself of any of the powers provided for in sections 76.1 and 76.2, it shall, subject to any regulation under the second paragraph, prescribe the rules to determine whether the increase under that section results solely from the constitution of the city and, if not, to establish the part resulting from the constitution.
The Government may, by regulation, determine the only cases in which an increase is deemed not to result from the constitution of the city.
If the city avails itself of the power provided for in section 76.1 and if, for any fiscal year referred to in that section, the surtax or the tax on non-residential immovables or the surtax on vacant land is imposed, the city must prescribe the rules to enable the appropriate correspondences to be made so as to obtain the same results, as regards the application of that section, were the general property tax imposed for the fiscal year, pursuant to section 244.29 of the Act respecting municipal taxation (chapter F-2.1), with a rate specific to the category referred to in section 244.33 or 244.36, as the case may be, of that Act.
2001, c. 25, s. 418; 2001, c. 68, s. 188.