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Statutes » New York » TAX Law » Article 31-A-4

N.Y. TAX Law § 1439-MMM

This is the official text of N.Y. TAX Law § 1439-MMM, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Apportionment

Official statutory text

* § 1439-mmm. Apportionment. A local law adopted by the town of\nChester, pursuant to this article, 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the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-mmm's\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.