§ 18a-13-78

18A:13-78. Division of assets, liabilities The county superintendent in a written report filed by him at the end of the school year preceding that in which the withdrawal becomes effective shall make a division of the assets and liabilities between the new district and the remaining district in the same manner as provided in N.J.S.18A:8-24. L.1989,c.90,s.13.