New York Real Property Tax Code § 1304

Apportionment of assessments
Open in Lexace · Ask the AI about this section
§ 1304. Apportionment of assessments. Any person whose real property\nis assessed upon the school tax roll with the real property of another\nperson as one parcel, may apply to the appropriate assessors for an\napportionment of the assessment of such real property. The assessors\nshall thereafter apportion the assessment and shall notify the school\nauthorities of such apportionment. The school authorities shall cause\nsuch apportionment to be made on the tax roll and the collecting officer\nshall thereafter separately receive the taxes as apportioned.\n

‹ Prev All New York sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.