When any real estate in any district liable to taxation has not been put into the town list, one or more of the assessors of the town in which such omission has occurred, on application of such district, shall value such real estate and add such property to the list of the district. When a district lays a tax on the town list last completed, and the title to any real estate appearing on such list has been changed before the time of laying such tax, one or more of the assessors of the town in which such change of property occurred, on application of such district, shall value such real estate in the name of the person owning it at the time of laying such tax and deduct the same from the list of the person in whose name it stood on the town list. The assessors, in performing the duties herein prescribed, shall proceed in the manner prescribed in section 12-198.
(1949 Rev., S. 1881.)
Cited. 122 C. 404.
Structure Connecticut General Statutes
Chapter 206 - School District Tax
Section 12-196. - Taxes levied on what property.
Section 12-197. - Town almshouse property taxable for schoolhouse.
Section 12-198. - Real estate partly in district; separate assessment.
Section 12-199. - Assessment of real estate omitted from town list or with title changed.