New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1449-R — Apportionment
§ 1449-r. Apportionment. The local law adopted by the legislative body\nof the county of Broome 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 county of Broome.\n
Source: official text