82. How distributed when property in different districts. - The total of the cesses payable in respect of property assessable under this chapter owned or occupied by the same person in two or more districts shall be payable to the Collector of the district where the owner, chief agent, manager or occupier may reside or have his chief place of business, and shall be by him transmitted to the Collectors of other districts in the proportion in which the [District Road Funds] of such districts shall be severally entitled thereto, as provided in the section next following.
