Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1304 — Apportionment of assessments
N.Y. Real Prop. Tax Law § 1304
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1304. Apportionment of assessments. Any person whose real property is assessed upon the school tax roll with the real property of another person as one parcel, may apply to the appropriate assessors for an apportionment of the assessment of such real property. The assessors shall thereafter…
Citator
N.Y. Real Prop. Tax Law § 1304 — Apportionment of assessments is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1304. Apportionment of assessments. Any person whose real property is assessed upon the school tax roll with the real property of another person as one parcel, may apply to the appropriate assessors for an apportionment of the assessment of such real property. The assessors shall thereafter apportion the assessment and shall notify the school authorities of such apportionment. The school authorities shall cause such apportionment to be made on the tax roll and the collecting officer shall thereafter separately receive the taxes as apportioned.