New York Tax Law Section 1439-M - Apportionment.

*   1439-m.  Apportionment.  The local law adopted by the legislative
  body  of  the  county  of  Columbia  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 Columbia.
* NB Repealed December 31, 2020
* NB There are 3  1439-m's

Last modified: February 3, 2019