"Facoltà a 46 comuni di eccedere colla sovrimposta il limite medio del biennio 1884-85-86"

This procedure grants specific municipalities the authority to exceed the average tax rates set for the years 1884-1886. It addresses fiscal flexibility for local governments facing particular financial circumstances. Affected parties include the 46 designated municipalities and their residents. The change allows for potentially higher local taxation beyond the established historical averages.