63. The fabrique shall draw up each year a new act of assessment in the manner prescribed in sections 58 to 62; but the fabrique may assess by such act none but the immoveables which at that time are possessed by the land-owning parishioners of the parish or of the chapelry whose property it holds or administers.
1965 (1st sess.), c. 76, s. 62; 1968, c. 78, s. 11.