Statute · New York Tax Law
N.Y. Tax Law § 1439-m — Apportionment
N.Y. Tax Law § 1439-m
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
* § 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.
Citator
N.Y. Tax Law § 1439-m — Apportionment is in force in the current edition of the Code, and nothing recorded condemns it.
* § 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* NB Repealed December 31, 2027
* NB There are 3 § 1439-m's