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2015 New York Laws
TAX - Tax
Article 31-G - (Tax) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF TOMPKINS
1449-MMMMM - Apportionment.

NY Tax L § 1449-MMMMM (2015) What's This?
  1449-mmmmm. Apportionment. The local law adopted by the legislative
  body  of  the  county  of  Tompkins  shall  provide  for  a  method   of
  apportionment  for  determining  the amount of tax due whenever the real
  property or interest therein is situated within and without  the  county
  of Tompkins.

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