There is a newer version of the New York Consolidated Laws
2015 New York Laws
TAX - Tax
Article 33-B - (Tax) TAX ON REAL ESTATE TRANFERS IN TOWNS
1571 - Apportionment.
NY Tax L § 1571 (2015) What's This?
1571. Apportionment. A local law adopted by any designated community, pursuant to this article, 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 designated community.
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