New York § 1304 Apportionment of assessments

New York Statutes

§ 1304 — Apportionment of assessments

New York § 1304

Law RPTReal Property Tax

Art. 13Special Provisions Relating to School Districts

This text of New York § 1304 (Apportionment of assessments) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 1304 (2026).

Text

  § 1304. Apportionment of assessments. Any person whose real property\nis assessed upon the school tax roll with the real property of another\nperson as one parcel, may apply to the appropriate assessors for an\napportionment of the assessment of such real property. The assessors\nshall thereafter apportion the assessment and shall notify the school\nauthorities of such apportionment. The school authorities shall cause\nsuch apportionment to be made on the tax roll and the collecting officer\nshall thereafter separately receive the taxes as apportioned.\n

Free access — add to your briefcase to read the full text and ask questions with AI

§ 1304. Apportionment of assessments. Any person whose real property\nis assessed upon the school tax roll with the real property of another\nperson as one parcel, may apply to the appropriate assessors for an\napportionment of the assessment of such real property. The assessors\nshall thereafter apportion the assessment and shall notify the school\nauthorities of such apportionment. The school authorities shall cause\nsuch apportionment to be made on the tax roll and the collecting officer\nshall thereafter separately receive the taxes as apportioned.\n