The incumbent or minister, or trustee, of a place of public religious worship is not liable to expenses of street works under the private street works code as the owner of that place, or of a churchyard or burial ground attached to it, and the proportion of expenses in respect of which an exemption is allowed under this section shall be borne by the street works authority.
No such expenses as aforesaid are to be deemed—
to be a charge on such a place, or churchyard or burial ground, or
to subject such a place, or churchyard or burial ground, to distress, execution or other legal process.