N.Y. Tax Law § 1439-mm

* § 1439-mm. Apportionment. A local law adopted by the town of\nNortheast, pursuant to this article, shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB Repealed December 31, 2028\n