408. The sheriff shall, on payment of the usual fees to the secretary-treasurer of the municipal corporation in which the school municipality is situated, procure from him a copy of the valuation roll in force; and, on the refusal or neglect of such secretary-treasurer to furnish such copy, the sheriff shall be authorized to take possession of the valuation roll and to make a copy thereof.
If any school municipality cover the territory of several municipal corporations, either altogether or in part only, the sheriff shall be vested with the same powers against the secretary-treasurer of each one of such municipal corporations.
If the sheriff cannot obtain the valuation roll, or if none exists, he shall make a valuation of the taxable property of the school municipality himself.
R. S. 1964, c. 235, s. 440.