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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 31-I
Tax On Real Estate Transfers In the County of Cortland
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SECTION 1449-LLLLLLL
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SECTION 1449-NNNNNNN
Miscellaneous
This entry was published on 2023-10-27
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SECTION 1449-MMMMMMM
Apportionment
Tax (TAX) CHAPTER 60, ARTICLE 31-I
* § 1449-mmmmmmm. Apportionment. The local law adopted by the
legislative body of the county of Cortland 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 Cortland.

* NB Repealed October 25, 2030