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2010 New York Code
TWN - Town
Article 15 - (231 - 247) FINANCING OF PUBLIC IMPROVEMENTS
238 - Assessment of property partly in district.

§  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.

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