§11-4-16. Assessment upon conveyance of part of tract lying in
more than one district.
In like manner, when a tract or lot of land lies in more than
one district, and the owner conveys any portion thereof situated in
a district wherein such land was not assessed, the part so conveyed
shall be thereafter entered in the proper district, and the proper
value thereof ascertained, as in other cases, according to the rule
prescribed in this chapter, and the quantity thereof shall be
deducted from the entire tract or lot as it was before entered.