Apportionment

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

N.Y. Tax Law § 1449-MMMMMM

§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative\nbody of the county of Madison 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 county\nof Madison.\n