N.Y. Real Property Tax Law § 1304: Apportionment of assessments

§ 1304. Apportionment of assessments. Any person whose real property

is assessed upon the school tax roll with the real property of another

person as one parcel, may apply to the appropriate assessors for an

apportionment of the assessment of such real property. The assessors

shall thereafter apportion the assessment and shall notify the school

authorities of such apportionment. The school authorities shall cause

such apportionment to be made on the tax roll and the collecting officer

shall thereafter separately receive the taxes as apportioned.