Section 934. Apportionment of taxes by county court  


Latest version.
  • 1. When the real
      property of one person has  been  erroneously  assessed  with  the  real
      property  of  another,  any  person  aggrieved  thereby may apply to the
      county court by petition  duly  verified,  to  have  the  taxes  thereon
      apportioned.  The application shall be made on eight days' notice to the
      assessors of the city or town in which the real  property  is  situated,
      and to the party whose real property is included in such assessment.
        2.  The  county  court shall take such evidence as may be necessary to
      determine the facts, and shall determine and specify the amount  of  the
      tax properly chargeable to the petitioner's property and to the property
      of  the  other party.  The collecting officer of such city or town, upon
      receiving a copy of the order of the county court, shall change the  tax
      roll to conform to such order, and shall receive the taxes accordingly.