Section 165. Notice to nonresident.

166. Collector may execute warrant in another county.

167. Collector's fees.

168. When trustee may amend tax list.

169. Renewal of warrant.

170. Collector to pay over money to treasurer.

171. Collector's return of unpaid taxes.

172. Returns to be transmitted to county treasurer.

173. Treasurer to pay collector amount of unpaid taxes.

174. Collection of unpaid taxes.

175. Payment of tax before levy.

176. Proceeding for collection of unpaid taxes.

177. Non-resident stockholders in national bank.

178. Trustee may bring action to recover unpaid tax.

179. When tenant may charge owner for taxes paid.

180. Trustee to file tax warrant.

181. When collector liable for moneys lost.

182. Collector's bond.

183. Treasurer's bond.

184. Treasurer to be custodian of district moneys.

185. Disbursement by treasurer; reports.

186. Application of district money.

187. Moneys may be raised by tax or bonds.

188. Bonds for improvements.

189. Sale of district bonds.

[General note. This article is intended to embrace the general provisions relating to local taxation for school purposes, including bonds, return and collection of unpaid taxes, and duties of the collector and treasurer. Some provisions are new, and some changes have been made, which are indicated in the notes at the foot of the section.]

§ 150. Property and persons subject to taxation.-School dis trict taxes shall be apportioned by the trustee as follows:

1. On all real property subject to taxation in the district. Such property shall be assessed to the person or corporation then owning or possessing the same, except that land lying in one body and occupied by the same person, either as owner, or agent for the same principal, or as tenant under the same landlord, if assessed as one lot on the last revised completed assessment-roll of the town, though situated partly in two or more school dis tricts, shall be taxable in the district in which such occupant resides. This rule does not apply to land owned by a nonresident of the district, and which is not occupied by an agent, servant or tenant residing in the district. Such unoccupied land shall be assessed as nonresident, and a description thereof shall be entered in the tax-list, together with the name of the owner, if

known.

2. On all persons residing in the district, and on all cor porations liable to taxation therein, for the personal property owned by them and liable to taxation.

3. On individual bankers doing business in the district.

4. On nonresident stockholders in banks or banking asso

ciations situated in the district, for the amount of stock owned

by them therein.

[Con. School Law, tit. VII, § 63, rewritten without intended change, except that where land is assessed to a nonresident the name of such nonresident must be stated if known.]

(Page 54, § 63.)

§ 151. When person deemed a taxable inhabitant.-A person is deemed a taxable inhabitant and is liable to taxation on real property in the district where it is situated:

1. Where he works it under a contract for a share of the pro

duce thereof; or

2. Where he is in possession under a contract for the purchase

thereof; or

3. Where he owns or holds such real property and improves

and occupies it by his agent or servant.

[Con. School Law, tit. VII, §§ 67, 68, rewritten and condensed without intended change.]

(Page 56, §§ 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. [New.]

§ 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 reduc

tion before the tax list is made out.

[Con. School Law, tit. VII, § 64, rewritten without intended change.]

(Page 55, § 64.)

§ 154. Original assessment by trustee.-The trustee shall ascer tain the value of taxable property from the best evidence available, 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

town assessment.

4. Where an error, mistake or omission has been made by the town assessors in the description or valuation of the property.

5. Where property has been divided since the last town assess

ment, and is owned by different persons.

[Con. School Law, tit. VII, § 65, rewritten without intended change, except that the provision for notice of hearing is omitted. here and is included in § 155 of the revision. Subdivision 5 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 three 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, on each person 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, based on § 65, but 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 nor more than ten days from the service thereof, to inquire and determine 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 supervisors 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 su