* § 1439-mm. Apportionment. A local law adopted by the town of Northeast, pursuant to this article, 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 town.

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Terms Used In N.Y. Tax Law 1439-MM

  • Tax: shall mean the real estate transfer tax imposed pursuant to section fourteen hundred thirty-nine-bb of this article or, if the context clearly indicates, shall mean the real estate transfer tax imposed pursuant to article thirty-one of this chapter. See N.Y. Tax Law 1439-AA
  • Town: means the town of Northeast, county of Dutchess. See N.Y. Tax Law 1439-AA

* NB Repealed December 31, 2028