Sec. 12-198. Real estate partly in district; separate assessment.
Sec. 12-198. Real estate partly in district; separate assessment. When real estate
in any district is so entered in the list of the town in common with other real estate
situated out of such district that there is no distinct and separate value put by the assessors
upon the part lying in such district, one or more of the assessors of the town in which
such property is situated shall, on application of such district, value the part lying in
such district and return a list of the same to the clerk of such district. Notice of such
valuation, and of the meeting of the assessors and selectmen mentioned in section 12-200, shall be given by the district committee in the same way as a notice for district
meetings.
(1949 Rev., S. 1880.)
Doings of assessors under this section upheld and construed. 15 C. 447; 76 C. 696. Return to district clerk of list and
notices of valuations and meetings are essential for valid tax on property partly in district. 122 C. 404.