CHAPTER 206
SCHOOL DISTRICT TAX

Table of Contents

Sec. 12-196. Taxes levied on what property.
Sec. 12-197. Town almshouse property taxable for schoolhouse.
Sec. 12-198. Real estate partly in district; separate assessment.
Sec. 12-199. Assessment of real estate omitted from town list or with title changed.
Sec. 12-200. Valuation of property.

      Sec. 12-196. Taxes levied on what property. All taxes levied by any school district shall be levied on the real estate situated therein, and the ratable personal property of those persons who belonged to such district at the time of laying such tax, and upon any manufacturing or mechanical business subject to taxation which is located or carried on in such district, not including therein the value of any real estate situated out of the district, and also upon any mercantile business carried on in such district by any person or persons who do not reside in the town in which such school district is situated; and neither the business so taxed nor any real estate in such district shall be taxed in any other district.

      (1949 Rev., S. 1878.)

      See Sec. 10-240 re town control of schools.

      See Sec. 10-245 re formation of school districts.


      Real estate in any district taxable there, whatever owner's residence. 4 D. 376; 11 C. 479. Votes imposing school taxes inartificially drawn held valid. 15 C. 331. Rate bill not invalid because it did not show on what list laid. Id., 447. Personal property of deceased person's estate in settlement taxable in district of his domicile at death. 38 C. 443. District may tax to pay old debt. 76 C. 695. See 92 C. 675 and note to Sec. 12-59.

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      Sec. 12-197. Town almshouse property taxable for schoolhouse. Section 12-197 is repealed, effective October 1, 2002.

      (1949 Rev., S. 1879; S.A. 02-12, S. 1.)

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      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.

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      Sec. 12-199. Assessment of real estate omitted from town list or with title changed. 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.

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      Sec. 12-200. Valuation of property. At the end of ten days after the return of such list, the assessors and selectmen of the town shall meet in such place as such committee designates in such notice, and shall have the same power in relation to such list that the board of assessment appeals has in relation to the town list; and such valuation shall be the basis of taxation for such property by such district for the year ensuing. Such assessors shall be paid by such district a reasonable compensation for their services.

      (1949 Rev., S. 1882; 1953, S. 1082d; P.A. 95-283, S. 62, 68.)

      History: P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.

      Cited. 76 C. 698. Failure of assessors and selectmen to meet is sufficient to invalidate tax predicated on assessment which included land outside district. 122 C. 405.

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