Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 13. SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS |
Section 1304. Apportionment of assessments
Latest version.
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Any person whose real property is assessed upon the school tax roll with the real property of another person as one parcel, may apply to the appropriate assessors for an apportionment of the assessment of such real property. The assessors shall thereafter apportion the assessment and shall notify the school authorities of such apportionment. The school authorities shall cause such apportionment to be made on the tax roll and the collecting officer shall thereafter separately receive the taxes as apportioned.