New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1449-MMMMMM — Apportionment
§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative\nbody of the county of Madison 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 Madison.\n
Source: official text