391. When the director general of a school board receives from the secretary-treasurer of the municipal corporation a statement of the immovable property to be sold by the secretary-treasurer of the regional county municipality for taxes, he shall, if he has not already done so under section 390, transmit to the secretary-treasurer of the regional county municipality, before 31 December, a statement showing the amount of school taxes due and affecting each such immovable for school purposes; the secretary-treasurer of the regional county municipality shall take such claim into account in preparing his list.