It shall be the duty of the listers of the Town of Derby, in making their assessments of real estate in the Town, to designate, in the list made by them, the real estate situated within the Village of Derby Center; and in case any piece or parcel of real estate is situated partly within and partly outside the limits of the Village, the listers shall designate in the list the appraised value of the real estate that lies within the Village limits.
24 Appendix V.S.A. § 215-701