§ 1571. Apportionment. A local law adopted by any designated\ncommunity, 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\ndesignated community.\n
Apportionment
N.Y. Tax Law § 1571, under Tax On Real Estate Transfers In Towns.
N.Y. Tax Law § 1571