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  • SECTION 1439-LLL
    Judicial review
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  • ARTICLE 31-A-4
    Tax On Real Estate Transfers In the Town of Chester
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  • SECTION 1439-NNN
    Miscellaneous
    • This entry was published on 2025-10-24
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    SECTION 1439-MMM

    Apportionment

    Tax (TAX) CHAPTER 60, ARTICLE 31-A-4

    * § 1439-mmm. Apportionment. A local law adopted by the town of
    Chester, 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.

    * NB Effective January 14, 2026

    * NB Repealed December 31, 2045