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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 31-A-2
Tax On Real Estate Transfers In the County of Columbia
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SECTION 1439-L
Judicial review
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ARTICLE 31-A-2
Tax On Real Estate Transfers In the County of Columbia
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SECTION 1439-N
Miscellaneous
This entry was published on 2023-08-25
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SECTION 1439-M
Apportionment
Tax (TAX) CHAPTER 60, ARTICLE 31-A-2
* § 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* NB Repealed December 31, 2025

* NB There are 3 § 1439-m's