226. The school commissioners and trustees must levy taxes for the payment of expenses not otherwise provided for by Government subsidies or grants and other revenue. These taxes shall be imposed on all taxable property of the whole school municipality in accordance with Part IV.
The rate of school assessments shall be uniform upon all taxable property in the school municipality.
The assessment shall be based on the standardized assessment of the taxable property.
The assessment is payable by the owner of the taxable property. If not paid, that assessment becomes a special hypothecary charge upon the taxable property, not requiring registration.
R. S. 1964, c. 235, s. 237; 1971, c. 50, s. 126; 1979, c. 72, s. 346; 1985, c. 8, s. 26.