§ 4. Assessment in separate districts to be apportioned. The board of assessors in each town shall before completing the assessment roll make all necessary apportionments of valuation of property, including special franchise assessments on the roll, which is situated partly in two or more tax districts.
Assessment in separate districts to be apportioned
N.Y. Suffolk County Tax Act § 4, under Assessments; Collection of Tax By Collectors.
N.Y. Suffolk County Tax Act § 4