ยง 238. Assessment of property partly in district. In all cases where
real property is divided by the boundary line of any district, it shall
be the duty of the assessors after fixing the valuation of the whole of
such real property as now required by law, to determine what proportion
of such valuation is on account of that part of such real property lying
within the limits of the district and shall designate the same upon the
assessment-roll. The valuation of the real property lying within such
district so fixed and determined by the assessors shall be the valuation
of said part of such real property for taxation for all district
purposes.
Structure New York Laws
Article 15 - Financing of Public Improvements
231 - Permanent Financing of District and Special Improvements.
231-A - Permanent Financing of District Improvements to Be Paid From General Taxation.
232 - Permanent Financing of General Improvements.
234 - Disposition of Proceeds of Bonds, Notes or Certificates.
235 - Accounts to Be Kept With Each Improvement.
236 - Completion of Improvements.
237 - Preparation of Assessment-Roll for Certain Improvements.
238 - Assessment of Property Partly in District.
239 - Completion of Roll and Hearing.
240 - Delivery of Roll to Collector; Warrant for Collection.
241 - Notice by Collector or Receiver of Taxes; Return of Assessment Roll.
242 - Assessments Payable in Installments.
243 - Collection of Annual Installments of Assessments.
244 - Correction of Assessments.