64. The amount of the assessment imposed on an immoveable by an act of assessment shall be a privileged claim on such immoveable, but only up to the amount of the instalments due and unpaid on the assessment. Nevertheless, such privilege shall not exist unless, before the instalment falls due, a certified copy of the act of assessment, mentioning the date of its homologation, has been deposited in the office of the registration division in which the immoveable is situated.
When a registrar receives such a copy of an act of assessment, he shall indicate thereon the hour and date of receipt thereof, and shall keep it in his records.
The act of assessment shall remain exempt from any other formality of registration.
1965 (1st sess.), c. 76, s. 63; 1968, c. 78, s. 12.