§ 1335. Supplemental assessment roll of real property in a school\ndistrict other than a school district which is wholly or partly within a\ncity. 1. Request for supplemental assessment roll for school purposes.\nNotwithstanding any provisions of this chapter or of any other law, on\nor before the first day of August of each year the school authorities of\na school district, other than a school district which is wholly or\npartly within a city, may request the preparation and completion of a\nsupplemental assessment roll of real property taxable for school\npurposes within the boundaries of such school district. Such request\nshall be made by resolution of the school authorities and a copy thereof\nshall be transmitted to the commissioner and the governing board of each\ncounty and town within which such school district is wholly or partly\nlocated on or before the first day of August. Upon receipt of such\nresolution the governing board of such town shall direct the assessors\nthereof to prepare and complete a supplemental assessment roll, as\nhereinafter provided, of real property in such town taxable for school\npurposes which is located within the boundaries of such school district.\nSuch resolution shall remain in effect until revoked on or before the\nfirst day of August in any subsequent year, and notice of its revocation\nshall forthwith be given to the commissioner and the governing board of\neach county and town within which such school district is wholly or\npartly located.\n 2. Taxable status date. The taxable status of real property for the\nsupplemental assessment roll shall be determined as of the first day of\nNovember and all real property on such supplemental assessment roll\nshall be assessed according to its condition and ownership as of such\ndate.\n 3. Tentative completion of supplemental assessment roll, notice\nthereof. On or before the first day of December the assessors of such\ntown shall complete the supplemental assessment roll and shall forthwith\ngive notice thereof as provided in subdivisions one and two of section\nfive hundred six of this chapter, except that such notice shall state\nthat the said supplemental assessment roll may be seen and examined by\nany person until the third Tuesday of December on which day the board of\nreview shall meet to hear complaints in relation to the assessments\nthereon. All changes in such supplemental assessment roll made as a\nresult of the hearing of such complaints shall be entered on such roll\non or prior to the fifteenth day of January thereafter.\n 4. Notice of increased assessments. Between the first and fifth day of\nDecember in each year, the assessors in such town shall mail to each\nowner of real property therein within the school district a notice of\nany increase in the assessment thereof. Such notice shall specify each\nparcel of real property, the assessed valuation thereof on the\nsupplemental assessment roll and on the regular assessment roll\ndelivered to the school authorities pursuant to section thirteen hundred\ntwo of this chapter in the same fiscal year, and the net increase in the\nassessment. Failure to mail any such notice or failure of the owner to\nreceive the same shall not prevent the levy, collection and enforcement\nof the payment of the taxes on such real property.\n 5. Hearing of complaints. At the time and place and during the hours\nspecified in the notice given pursuant to the provisions of subdivision\nthree of this section, the board of review shall meet to hear complaints\nin relation to assessments brought before it. The provisions of section\nfive hundred twelve of this chapter shall apply to the hearing and\ndetermination of complaints in relation to assessments on the\nsupplemental assessment roll.\n 6. Verification of supplemental assessment roll. When the supplemental\nassessment roll has been corrected after the hearing and determination\nof all complaints as provided in this section, the assessors shall\n
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