N.Y. Suffolk County Tax Act § 29: Apportionment of taxes

§ 29. Apportionment of taxes. After the levy of any tax or assessment

upon any lands or premises, any person or persons claiming any divided

or undivided part thereof may pay such part of the tax or assessment and

charge due thereon as the receiver of taxes shall determine to be the

just and equitable proportion of the tax or assessment due thereon. The

assessors of the town in which the said premises are situated shall

apportion the assessed valuation of such lands and premises when

requested by the receiver of taxes and shall certify the apportionment

to him and the receiver of taxes shall base his determination upon the

apportionment. The remainder of the tax, assessment and charge shall be

a lien upon the residue of the lands and premises only. After the return

of the warrant and tax and assessment roll to the county treasurer and

before a sale for the taxes and assessments any tax or assessment

returned unpaid may in like manner be apportioned by and paid to the

county treasurer. After a sale for unpaid taxes and assessments and

within the period fixed by law for redemption, the county treasurer may

in like manner apportion the amount due upon any divided or undivided

part of the premises sold and upon payment thereof allow and permit a

redemption from such sale of such divided or undivided part of the

premises, and thereafter the tax sale shall be of and affect only the

remaining portion of said premises.