58. When a fabrique has imposed an assessment under section 57, it shall draw up an act of assessment to apportion the total amount of such assessment among the immoveables of the land-owning parishioners in proportion to the value of each of such immoveables; such act of assessment shall state:
(a) the names and addresses of the land-owning parishioners;
(b) a summary description of the immoveables of each land-owning parishioner and the value of each of such immoveables;
(c) the amount of the assessment imposed on each of such immoveables and owed by each land-owning parishioner;
(d) the due date of each instalment on the assessment.
The value of the immoveables of the land-owning parishioners shall be that shown on the valuation roll in force for municipal purposes on the date of imposition of such assessment.
If the territory of the parish or of the chapelry is comprised in more than one municipality, to determine the value of the immoveable of a land-owning parishioner for the purposes of this section, its value entered on the roll of the municipality is multiplied by the factor established for that roll by the Minister of Municipal Affairs under the Act respecting municipal taxation (chapter F-2.1).
1965 (1st sess.), c. 76, s. 57; 1979, c. 72, s. 333.