§ 1448-s. Apportionment. The local law adopted by the legislative body\nof the county of Essex shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without the county of Essex.\n
Apportionment
N.Y. Tax Law § 1448-S, under Tax On Real Estate Transfers In the County of Essex.
N.Y. Tax Law § 1448-S