New York Statutes

§ 1448-S — Apportionment

New York § 1448-S
JurisdictionNew York
Law TAXTax
Art. 31-B-1Tax On Real Estate Transfers In the County of Essex

This text of New York § 1448-S (Apportionment) 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. Tax § 1448-S (2026).

Text

§ 1448-s. Apportionment. The local law adopted by the legislative body\nof the county of Essex 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 the county of Essex.\n

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New York § 1448-S, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1448-S.