New York Apportionment Of Assessment.
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§ 11-308 Apportionment of assessment. If a sum of money in gross has
been or shall be assessed upon any lands or premises in the city, any
person or persons claiming any divided or undivided part thereof may pay
such part of the sums of money so assessed, also of the interest and
charges due or charged thereon, as the commissioner of finance may deem
to be just and equitable. The remainder of the sum of money so assessed,
together with the interest and charges, shall be a lien upon the residue
of the land and premises only, and the tax lien upon such residue may be
sold in pursuance of the provisions of this chapter, to satisfy the
residue of such assessment, interest, or charges thereon, in the same
manner as though the residue of such assessment had been imposed upon
such residue of such land or premises.