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.