N.Y. Tax Law § 1449-MMMMM — Apportionment

§ 1449-mmmmm. Apportionment. The local law adopted by the legislative\nbody of the county of Tompkins shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the county\nof Tompkins.\n