Apportionment

N.Y. Tax Law § 1439-MMM, under Tax On Real Estate Transfers In the Town of Chester.

N.Y. Tax Law § 1439-MMM

* § 1439-mmm. Apportionment. A local law adopted by the town of\nChester, 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the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-mmm's\n