If such joint board fails to make an apportionment within the time limited therefor any taxpayer within the district may apply by petition to a justice of the superior court for the appointment of a referee to make the apportionment.
RSA 194:46
1885, 43:2. 1887, 110:1. PS 89:18. 1921, 85, IV:40. PL 119 :45. RL 138:45.