N.Y. TAX Law § 1439-M
Apportionment
* § 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* NB Repealed December 31, 2027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