§ 806. Equalization in special districts located in more than one city\nor town.
1.Where a special district is located in more than one city or\ntown, the commissioners or other governing body of such district, or the\ngoverning board of any city or town in which the district is located,\nmay, and upon the written request of three or more persons owning or\nhaving an interest in real property liable to taxation in such district\nshall, at least fifteen days before the annual levy of taxes, furnish to\nthe clerk of the board of supervisors, or if the special district is\nlocated in more than one county, to the clerk of the board of\nsupervisors of each such county, a statement of the total amount of\nspecial ad valorem levies to be raised in such district for the ensuing\nyear and the to
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§ 806. Equalization in special districts located in more than one city\nor town. 1. Where a special district is located in more than one city or\ntown, the commissioners or other governing body of such district, or the\ngoverning board of any city or town in which the district is located,\nmay, and upon the written request of three or more persons owning or\nhaving an interest in real property liable to taxation in such district\nshall, at least fifteen days before the annual levy of taxes, furnish to\nthe clerk of the board of supervisors, or if the special district is\nlocated in more than one county, to the clerk of the board of\nsupervisors of each such county, a statement of the total amount of\nspecial ad valorem levies to be raised in such district for the ensuing\nyear and the total assessed valuation of real property therein subject\nto special ad valorem levies. Such clerk or clerks, as the case may be,\nshall immediately procure from the commissioner the state equalization\nrates for each city and town in which the special district is situated\nand shall compute the full valuation of the real property subject to\nspecial ad valorem levies in such district in each city and town by\ndividing the assessed valuation of such real property in such district\nin each city and town by the state equalization rate established for\nsuch city or town. The board or boards of supervisors, as the case may\nbe, shall levy upon the real property in such district in each city or\ntown such proportion of the total amount of the special ad valorem\nlevies to be raised as is obtained by dividing the full valuation of\nreal property subject to special ad valorem levies in the district in\neach city or town by the full valuation of all such real property in\nsuch district. A new proportion shall be determined for each tax year\nthereafter by the clerk or clerks, as the case may be, in accordance\nwith the provisions of this section by the use of the latest state\nequalization rates.\n 2. If it shall be made to appear to the commissioner that an\nequalization has been or will be made pursuant to this section and that\na state equalization rate for a city or town is inequitable, either with\nrespect to the entire city or town or the portion thereof in which a\nspecial district is situated, the commissioner may, if it is possible to\ncertify the same at least fifteen days before the annual levy of taxes,\nestablish a special equalization rate for such city or town or for such\nportion thereof for the purpose of equalization under this section. Such\nspecial equalization rate as finally established shall be furnished by\nthe commissioner to the clerk of the board of supervisors of each county\nin which any portion of the special district is situated.\n