New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1448-D — Apportionment
* § 1448-d. Apportionment. A local law adopted by the town, pursuant\nto this article, shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without the town.\n * NB Repealed December 31, 2025\n
Source: official text