TITLE 7. Separate neighborhood, report of its trustees. False report, and penalty for. in the office of the clerk of the town in which the part of the district to which it especially relates lies; and such reports shall be in the form and contain all such special matters as the superintendent of public instruction shall from time to time prescribe. 63. The trustee of every separate neighborhood shall every year, within the time aforesaid, in like manner, make his annual report to the school commissioner, and file it in the office of the clerk of the town of which the neighborhood is a part. Such report shall specify the whole amount of public moneys received during the year, and from what public officer, and the manner in which it was expended; the whole number of such children as can be included in the district trustees' report residing in the neighborhood on the thirtieth day of June previous to the making of the report; and any other matters which the superintendent of public instruction may require. 64. Every trustee of a school district or separate neighborhood, who shall willfully sign a false report to a school commissioner with the intent of causing such school commissioner to apportion to his district or neighborhood a larger sum than its just proportion of school moneys; or in the case of a trustee of a separate neighborhood, with intent to procure from the state superintendent of public instruction a larger allowance to the neighborhood, shall for each offense forfeit the sum of twenty-five dollars, and shall also be deemed guilty of a misdemeanor. Such penalties, and any fines which shall be imposed for the misdemeanor, are for the benefit of the common schools of the county. Assessment of taxes by trustees. SEVENTH ARTICLE. Of the assessment of district taxes, and the collection of such taxes; and herein of the collector, his powers, duties and liability. 865. Within thirty days after a tax shall have been voted by a district meeting, the trustees shall assess it, and make out the tax list therefor, and annex thereto the warrant for its collection. But they may at the same more taxes time assess two or more taxes so voted, and any tax or included taxes they are authorized to raise without such vote, and under one make out one tax list and one warrant for the collection Two or may be warrant. *As amended by sec. 9, chap. 413, Laws of 1883. of the whole. They shall also prefix to their tax list a heading showing for what purpose the different items of the tax are levied. * TITLE 7. Tax lists, body. 66. School district taxes shall be apportioned by the trustees upon all real estate within the boundaries of the district which shall not be by law exempt from taxation, except as hereinafter provided, and such property shall be assessed to the person or persons or corporation owning or possessing the same at the time such tax list shall be made out, but land lying in one body and occupied by the same person either as owner or agent for the same how made principal, or as tenant under the same landlord, shall, out. though situated partly in two or more school districts, be Taxation taxable in that one of them in which such occupant re- of land sides. This rule shall not apply to land owned by non-resi- lying in one dents of the district, and which shall not be occupied by an agent, servant or tenant residing in the district. Such unoccupied real estate shall be assessed as non-resident, Non-resiand a description thereof shall be entered in the tax list. dent lands. The trustees shall also apportion district taxes upon all persons residing in the district, and upon all corporations liable to taxation therein, for the personal estate owned by them and liable to taxation. They shall also appor- estate. tion the same upon non-resident stockholders in banks or banking associations situated in their districts for the Bank stock. amount of stock owned by them therein, and upon individual bankers doing business in their district in accordance with the provisions of chapter seven hundred and sixty-one of the laws of eighteen hundred and sixty-six. 867. The valuations of taxable property shall be ascer- Valuation, tained, so far as possible, from the last assessment-roll of how ascerthe town, after revision by the assessors; and no person shall be entitled to any reduction in the valuation of such property, as so ascertained, unless he shall give notice of his claim to such reduction to the trustees of the district before the tax list shall be made out. Personal tained. tion of val § 68. Where such reduction shall be duly claimed and of reducwhere the valuation of taxable property cannot be ascer-uation. tained from the last assessment roll of the town, the trustees shall ascertain the true value of the property to be taxed from the best evidence in their power, giving notice to the persons interested, and proceeding in the same man *As amended by sec. 20, chap. 567, Laws of 1875. See law in relation to the taxation of railroad companies; also, law in relation to taxation of bank shares, in the appendix. TITLE 7. Equalization of valuations. Person working land on shares liable. Taxable in ner as the town assessors are required by law to proceed in the valuation of taxable property. * 69. When a district einbraces parts of more than one town, it shall be the duty of the supervisors of such towns so in part embraced, upon receiving a written notice from the trustee or trustees of such district, or from three or more persons liable to pay taxes upon real estate therein, to meet at a time and place to be named in such notice, which time shall not be less than five or more than ten days from the service thereof, and a place within the bounds of the towns so in part embraced, and proceed to inquire and determine whether the valuation of real property upon the several assessment rolls of said towns are substantially just as compared with each other, so far as said districts are concerned, and if ascertained not to be so, they shall determine the relative proportion of taxes that ought to be assessed upon the real property of the parts of such district lying in different towns, and the trustees of such district shall thereupon assess the proportion of any tax thereafter to be raised, according to the determination of such supervisors, until new assessment rolls of the town shall be perfected and filed, using the assessment rolls of the several towns to distribute the said proportion among the persons liable to be assessed for the same. In cases when such supervisors shall be unable to agree, they shall summon a supervisor from some adjoining town, who shall unite in such inquiring, and the finding of a majority shall be the determination of such meeting. 70. Any person working land under a contract for a share of the produce of such land, shall be deemed the possessor, so far as to render him liable to taxation therefor in the district where such land is situate. 871. Every person owning or holding any real property habitants. within any school district, who shall improve and occupy the same by his agent or servant, shall, in respect to the liability of such property to taxation, be considered a taxable inhabitant of such district, in the same manner as if he actually resided therein. Of tenant at will, ity of the owner. § 72. Where any district tax, for the purpose of puretc., liabil- chasing a site for a school-house, or for purchasing or building, keeping in repair, or furnishing such schoolhouse with necessary fuel and appendages, shall be lawfully assessed, and paid by any person on account of any real property whereof he is only tenant at will, or for * As amended by sec. 21, chap. 567, Laws of 1875. three years, or for a less period of time, such tenant may charge the owner of such real estate with the amount of the tax so paid by him, unless some agreement to the contrary shall have been made by such tenant. TITLE 7. school 873. Every taxable inhabitant of a district who shall When exhave been, within four years, set off from any other dis- tax for trict without his consent, and shall, within that period, have house actually paid in such other district, under a lawful assessment therein, a district tax for building a school-house, shall be exempted by the trustees of the district where he shall reside from the payment of any tax for building a school-house therein. Taxes on nonresident 874. When any real estate within a district so liable to taxation shall not be occupied and improved by the owner, resid. his servant or agent, and shall not be possessed by any tenant, the trustees of any district, at the time of making out any tax list by which any tax shall be imposed thereon, shall make and insert in such tax list a statement and description of every such lot, piece or parcel of land so owned by non-residents therein, in the same manner as required by law from town assessors in making out the assessment rolls of their towns; and if any such lot is known to belong to an incorporated company liable to taxation in such dis-rated com trict, the name of such company shall be specified, and the panies, etc. value of such lot or piece of land shall be set down opposite to such description, which value shall be the same that was affixed to such lot or piece of land in the last assessment roll of the town; and if the same was not separately valued in such roll, then it shall be valued in proportion to the valuation which was affixed in the said assessment roll to the whole tract of which such lot or piece shall be part. Incorpo to return ed taxes; * $75. If any tax on real estate placed upon the tax Collector list and duly delivered to the collector, or the taxes upon uncollectnon-resident stockholders in banking associations organ- method of ized under the laws of congress, shall be unpaid at the procedure. time the collector is required by law to return his warrant, he shall deliver to the trustees of the district an account of the taxes remaining due, containing a description of the lands upon which such taxes were unpaid as the same were placed upon the tax list, together with the amount of the tax so assessed, and upon making oath before any justice of the peace or judge of court of record that the taxes mentioned in any such account re * As amended by sec. 22, chap. 567, Laws of 1875, and by sec. 1, chap. 250, Laws of 1883. TITLE 7. main unpaid, and that, after diligent efforts, he has been unable to collect the same, he shall be credited by said trustees with the amount thereof. Trustees shall send urer of county. $76. Upon receiving any such account from the colit to treas- lector, the trustees shall compare it with the original tax list, and, if they find it to be a true transcript, they shall add to such account their certificate, to the effect that they have compared it with the original tax list and found it to be correct, and shall immediately transmit the account, affidavit and certificate, to the treasurer of the county. Treasurer account board of ors, who tax, etc. County treasurer account powers and duties thereon. * 77. Out of any moneys in the county treasury raised the taxes, for contingent expenses, the treasurer shall pay to the and lay the collector the amount of the taxes so returned as unpaid, before the and if there are no moneys in the treasury applicable to supervis- such purpose, the board of supervisors at the time of shall levy levying said unpaid taxes, as provided in the next section, shall pay to the collector of the school district the amount thereof by voucher or draft on the county treasurer in the same manner as other county charges are paid, and the collector shall be again charged therewith by the trustees. +878. Such account, affidavit and certificate shall be to lay the laid by the county treasurer before the board of superbefore the visors of the county, who shall cause the amount of such Supervisi unpaid taxes, with seven per cent of the amount in addition thereto, to be levied upon the lands on which the same were imposed; and if imposed upon the lands of any incorporated company, then upon such company; and when collected the same shall be returned to the county treasurer to reimburse the amount so advanced, with the expenses of collection; and if imposed upon the stock of a non-resident stockholder in a banking association organized under the laws of congress, then the same, with seven per cent of the amount in addition thereto, shall be a lien upon any dividends thereafter declared upon such stock, and upon notice by the board of supervisors to the president and directors of such bank of such charge upon such stock, the president and directors shall thereafter withhold the amount so stated from any future dividends upon such stock, and shall pay the same to the collector of the town duly authorized to receive the same. 79. Any person whose lands are included in any such account may pay the tax assessed thereon to the county treasurer, at any time before the board of supervisors shall have directed the same to be levied. Any person may make payment before said levy. * As amended by sec. 1, chap. 455, Laws of 1880, and by sec. 1, chap. 333, Laws of 1887. As amended by sec. 23, chap. 567, Laws of 1875, and by sec. 2, chap. 250, Laws of 1883. |