Apportionment

N.Y. Tax Law § 1434, under Tax On Real Property Transfers For Transportation Assistance.

N.Y. Tax Law § 1434

§ 1434. Apportionment. The local law adopted by the legislative body\nof Erie county 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 Erie county.\n