Apportionment

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

N.Y. Tax Law § 1449-R

§ 1449-r. Apportionment. The local law adopted by the legislative body\nof the county of Broome 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 Broome.\n