Legislation

Search OpenLegislation Statutes

previous
  • SECTION 1439-L
    Judicial review
    • up
  • ARTICLE 31-A-2
    Tax On Real Estate Transfers In the County of Columbia
    • next
  • SECTION 1439-N
    Miscellaneous
    • This entry was published on 2025-08-15
    NOTE: The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.

    SECTION 1439-M

    Apportionment

    Tax (TAX) CHAPTER 60, ARTICLE 31-A-2

    * § 1439-m. Apportionment. The local law adopted by the legislative
    body of the county of Columbia 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 Columbia.

    * NB Repealed December 31, 2027

    * NB There are 3 § 1439-m's