218.2. The following immovables are exempt from the compensation contemplated in section 218.1:(1) an immovable which belongs to an episcopal corporation, a fabrique, a religious institution or an incorporated Church and used mainly as a place of public worship or as a bishop’s palace or as a rectory, at the rate of one per church, as well as the immediate appurtenances thereof that are used for the same purposes;
(2) an immovable which belongs to a religious institution or a fabrique and used by it or used, free of charge, by another religious institution or fabrique, not to derive income but in the immediate pursuit of its constitutive religious or charitable objects, as well as the immediate appurtenances thereof that are used for the same purposes.