New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1449-MMMMMMM — Apportionment
* § 1449-mmmmmmm. Apportionment. The local law adopted by the\nlegislative body of the county of Cortland 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tax due whenever the real\nproperty or interest therein is situated within and without the county\nof Cortland.\n * NB Repealed October 25, 2030\n
Source: official text