TITLE XV
EDUCATION
CHAPTER 194
SCHOOL DISTRICTS
General Powers and Duties
Section 194:5
194:5 Taxation.
In the assessment of school district taxes every person shall be taxed in the district in which he lives for his personal estate subject to taxation in town. Real estate shall be taxed in the district in which it is situated.
Source.
RS 71:9. CS 75:9. GS 80:10. GL 88:16. PS 89:6. 1921, 85, IV:6. PL 119:5. RL 138:5.