New York Tax Code § 1448-D

Apportionment
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* § 1448-d. Apportionment. A local law adopted by the town, pursuant\nto this article, shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without the town.\n  * NB Repealed December 31, 2025\n

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