§ 1449-mmmmm. Apportionment. The local law adopted by the legislative body of the county of Tompkins shall provide for a method of apportionment for determining the amount of tax due whenever the real property or interest therein is situated within and without the county of Tompkins.
Apportionment
N.Y. Tax Law § 1449-MMMMM, under Tax On Real Estate Transfers In the County of Tompkins.
N.Y. Tax Law § 1449-MMMMM