A person described in section 2865 residing in a local parish holding funds derived from this State or Massachusetts is deemed a member of it until the person dissolves the connection. Such a person having resided in a parish one year, after the person has arrived at majority, without either giving written notice to the parish's clerk of the person's consent to be a member of the parish, or paying a tax or subscription according to the mode that the parish has adopted to raise money, is deemed to have thereby dissolved the person's connection with the parish. The connection remains dissolved, and the person is not taxable until the person renews the connection by giving written notice to the parish's clerk of the person's consent to be a member of the parish. A person residing in a local parish may become a member of such parish not deriving funds from the State by giving written notice to the parish's clerk of the person's intention to do so within one year after the person is of age or removes thereto. [RR 2025, c. 1, Pt. E, §34 (COR).]
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