391. When an immovable of a legal person is situated in a territory under the jurisdiction of two school boards, the right to impose and collect the assessment and the special taxes shall be exercised by each school board on a portion of the valuation of such immovable established proportionately to the number of children aged from five to 17 years of each religious denomination domiciled in the territory common to both boards, as determined by the last census made under section 250.
R. S. 1964, c. 235, s. 423; 1965 (1st sess.), c. 67, s. 19; 1999, c. 40, s. 159.