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3. Where he owns or holds such real property and improves and occupies it by his agent or servant.
[Con. School Law, tit. VII, SS 67, 68, rewritten and con
solidated. (Page 56, SS 67, 68.)]
§ 152. Tax law; when applicable. The provisions of the tax law, so far as practicable, apply to the assessment, levy and collection of taxes under this chapter, except as otherwise herein provided.
§ 153. Valuation, how ascertained.—The valuation of taxable property shall be ascertained so far as possible from the last revised assessment-roll of the town, and a person shall not be entitled to a reduction of the valuation so ascertained, unless he gives to the trustee a written notice of his claim to such reduotion before the tax list is made out.
[Con. School Law, tit. VII, § 64, rewritten. (Page 55, $ 64.)]
§ 154. Original assessment by trustee.—The trustee shall ascertain the value of taxable property from the best evidence avail. able, in either of the following cases:
1. Where a reduction from the town assessment is duly claimed.
2. Where the value can not be ascertained from the last re vised completed town assessment-roll.
3. Where the value has increased or diminished since the last
4. Where an error, mistake or omission has been made by the town assessors in the description or valuation of the property.
j. Where property has been divided since the last town assessment, and is cwned by different persons. [Con. School Law, tit. VII, part of $ 65, rewritten. Sub
division five is new. (Page 55, $ 65.)]
§ 155. Notice of hearing.-If it becomes necessary to revise a town assessment, or if an original assessment is made as pro vided in the last section, the trustee shall post notices in threr public places in the district, stating that at a time and place therein specified, not less than ten days from the date of the posting thereof, he will hear and determine all complaints as to such assessment. A copy of such notice shall also be served, at least ten days before the hearing, upon all persons specially interested in such revised or original assessment, by delivering the same to him personally, if he is a resident of the district and can be found therein, otherwise by depositing the same in the post-office with postage paid, addressed to him at his last known place of residence.
[Con. School Law, tit. VII, § 65.
mostly new. (Page 55, § 65.)]
§ 156. Equalization where district is in different towns.-When a district embraces parts of two or more towns, the trustee or three taxable owners of real property in the district, may by written notice require the supervisors of such towns to meet at a time and place specified in the notice, not less than five no: more than ten days from the service thereof, to inquire and deter mine whether the valuation of real property upon the several assessment rolls of said towns is substantially just as compared with each other, so far as said district is concerned. The super
visors shall meet and examine the matter accordingly, and shall determine the relative proportion of taxes that ought to be assessed upon the real property in each part of said district. If such supervisors are unable to agree they or one of them shall inform the commissioner of that fact, and he shall summon a supervisor from an adjoining town, who shall unite in such inquiry and the concurrence of two shall be necessary for a decision. Such decision shall be in writing, signed by the supervisors concurring therein, and deliver to the trustee. The trustee shall levy taxes according to such decision until new assessment rolls of the towns shall be completed and filed.
[Con. School Law, tit. VII, § 66, rewritten and changed so
that the decision of the supervisors must be in writing and delivered to the trustee. The provision as to the pay of supervisors is omitted here, but will be included in the article on compensation of officers. (Page 55, $ 66.)]
§ 157. Taxes on non-resident lands.—If real property liable to taxation is not occupied and improved by the owner, his servant or agent, or is not in the possession of a tenant, the trustee shall insert in the tax list a description of such property in the man. ner required in a town assessment of non-resident land, with the name of the owner, if known.
[Con. School Law, tit. VII, § 71, rewritten. (Page 57, § 71.)]
§ 158. When property exempt from taxes for schoolhouse. If real property is set off and becomes a part of another district without the consent of the owner, and a tax has been assessed thereon within four years before the change, and paid, for building a schoolhouse, such property shall be exempted in the district to which it is transferred, for ten years after the transfer, from assessment
for a tax for a new schoolhouse.
[This section is a substitute for Con. School Law, tit. VII,
§ 70. (Page 56, § 70.)]
§ 159. When school commissioner must approve tax.—If a tax voted for building, purchasing or hiring a schoolhouse or an addi. tion thereto exceeds one thousand dollars, it can not be levied until approved in writing by the commissioner. Such approval must be filed with the district clerk. [Con. School Law, tit. VII, § 17 rewritten. The last sentence
of the section is new. (Page 38, § 17.)]
$ 160. Tax list.—The trustee or board of education within thirty days after a tax has been voted shall assess it and make out the tax list therefor, and annex thereto a warrant for its collection. A tax list may include two or more taxes so voted, and also a tax which the trustee or board of education is authorized to raise without such vote. A heading shall be prefixed to such tax list showing for what purpose the different items of the tax are levied.
[Con. School Law, tit. VII, § 62 rewritten. (Page 54, § 52.)]
§ 161. Tax warrant.—The warrant for the collection of the district tax shall be signed by the trustee, or the president and clerk of the board of education, and it has the same force and effect as a tax warrant issued by the board of supervisors. The district col. lector to whom it may be delivered for collection is authorized and required to collect from every person in such tax list named, the sum set opposite his name, or the amount due from a person or persons specified therein, in the same manner as town collectors. A tax warrant shall require the collector to collect the tax therein levied with his fees, and to return said warrant and the tax list to the trustee within sixty days after the date thereof, unless the time shall be extended.
[Con. School Law, tit. VII, § 78 rewritten. (Page 59, $ 78.)]
$ 162. Delivery to collector.-A warrant for the collection of a tax voted by the district shall not be delivered to the collector until the thirty-first day after the tax was voted. A warrant for the collection of a tax not so voted may be delivered to the collector whenever the same is completed. [Con. School Law, tit. VII, $ 79, without change in substance.
(Page 59, $ 79.)]
§ 163. Notice by collector.-The collector, on the receipt of a tax warrant, shall post notices in three public places in the district, one of which shall be on the outside of the front door of the schoolhouse, stating that he has received such warrant, and will receive all such taxes as may be voluntarily paid to him within two weeks from the time of posting said notice. If the whole amount of tax shall not be paid to the collector within that time, he shall forthwith proceed to collect the same. [Con. School Law, tit. VII, part of $ 81, rewritten. (Page
60, § 81.)]
§ 164. Notice to corporations.-A corporation subject to taxa. tion in a school district, whose principal office is not in the district, may file with the clerk of the town a designation of a person, with his post office address, upon whom a notice of a school tax may be served. At least ten days before the expiration of the two weeks, the collector shall serve either personally or by mail a copy of the notice required by the last section upon a person so desig. nated, and it shall be deemed a notice to the corporation. A no
tice served under this section shall also contain a statement of the