{"data":{"id":"us-ny/n.y.-tax-law-1439-m","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1439-m","heading":"Apportionment","body":"* § 1439-m. Apportionment. The local law adopted by the legislative\nbody of the county of Columbia shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the county\nof Columbia.\n  * NB Repealed December 31, 2027\n  * NB There are 3 § 1439-m's","path":["Tax Law","Article 31-A-2. Tax On Real Estate Transfers In the County of Columbia"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1439-M","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"d188231552931b9d7c9a1d953dd7e3d4d7913e097809691bc1ef6097715f7142","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1439-l","next":"us-ny/n.y.-tax-law-1439-n"},"notice":"GroundRules: Original legal text. Not legal advice."}