{"data":{"id":"us-ny/n.y.-tax-law-1434","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1434","heading":"Apportionment","body":"§ 1434. Apportionment. The local law adopted by the legislative body\nof Erie county shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without Erie county.","path":["Tax Law","Article 31-A. Tax On Real Property Transfers For Transportation Assistance"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1434","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"a265f3539ec76d31c0d159b86cea271b65c34a252bd5185d330857a24221b74c","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1433","next":"us-ny/n.y.-tax-law-1435"},"notice":"GroundRules: Original legal text. Not legal advice."}