§ 806. Equalization in special districts located in more than one city
or town. 1. Where a special district is located in more than one city or
town, the commissioners or other governing body of such district, or the
governing board of any city or town in which the district is located,
may, and upon the written request of three or more persons owning or
having an interest in real property liable to taxation in such district
shall, at least fifteen days before the annual levy of taxes, furnish to
the clerk of the board of supervisors, or if the special district is
located in more than one county, to the clerk of the board of
supervisors of each such county, a statement of the total amount of
special ad valorem levies to be raised in such district for the ensuing
year and the total assessed valuation of real property therein subject
to special ad valorem levies. Such clerk or clerks, as the case may be,
shall immediately procure from the commissioner the state equalization
rates for each city and town in which the special district is situated
and shall compute the full valuation of the real property subject to
special ad valorem levies in such district in each city and town by
dividing the assessed valuation of such real property in such district
in each city and town by the state equalization rate established for
such city or town. The board or boards of supervisors, as the case may
be, shall levy upon the real property in such district in each city or
town such proportion of the total amount of the special ad valorem
levies to be raised as is obtained by dividing the full valuation of
real property subject to special ad valorem levies in the district in
each city or town by the full valuation of all such real property in
such district. A new proportion shall be determined for each tax year
thereafter by the clerk or clerks, as the case may be, in accordance
with the provisions of this section by the use of the latest state
equalization rates.

2. If it shall be made to appear to the commissioner that an
equalization has been or will be made pursuant to this section and that
a state equalization rate for a city or town is inequitable, either with
respect to the entire city or town or the portion thereof in which a
special district is situated, the commissioner may, if it is possible to
certify the same at least fifteen days before the annual levy of taxes,
establish a special equalization rate for such city or town or for such
portion thereof for the purpose of equalization under this section. Such
special equalization rate as finally established shall be furnished by
the commissioner to the clerk of the board of supervisors of each county
in which any portion of the special district is situated.