Apportionment

N.Y. Tax Law § 1449-MMM, under Tax On Real Estate Transfers In the County of Nassau.

N.Y. Tax Law § 1449-MMM

§ 1449-mmm. Apportionment. The local law adopted by the legislative\nbody of the county of Nassau shall provide for a method of apportionment\nfor determining the amount of tax due whenever the real property or\ninterest therein is situated within and without the county of Nassau.\n