N.Y. Town Law § 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.