{"data":{"id":"us-ny/n.y.-real-property-tax-law-1304","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 1304","heading":"Apportionment of assessments","body":"§ 1304. Apportionment of assessments. Any person whose real property\nis assessed upon the school tax roll with the real property of another\nperson as one parcel, may apply to the appropriate assessors for an\napportionment of the assessment of such real property. The assessors\nshall thereafter apportion the assessment and shall notify the school\nauthorities of such apportionment. The school authorities shall cause\nsuch apportionment to be made on the tax roll and the collecting officer\nshall thereafter separately receive the taxes as apportioned.","path":["Real Property Tax Law","Article 13. Special Provisions Relating to School Districts"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/1304","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"ec3c6d0f083cec1cb753091da78f39d981d1891a2c338d13d1925ac6dc649021","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-1302","next":"us-ny/n.y.-real-property-tax-law-1306"},"notice":"GroundRules: Original legal text. Not legal advice."}