§ 238. Assessment of property partly in district. In all cases where\nreal property is divided by the boundary line of any district, it shall\nbe the duty of the assessors after fixing the valuation of the whole of\nsuch real property as now required by law, to determine what proportion\nof such valuation is on account of that part of such real property lying\nwithin the limits of the district and shall designate the same upon the\nassessment-roll. The valuation of the real property lying within such\ndistrict so fixed and determined by the assessors shall be the valuation\nof said part of such real property for taxation for all district\npurposes.\n
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