New York Laws
Article 31-G - Tax on Real Estate Transfers in the County of Tompkins
1449-MMMMM - Apportionment.

ยง 1449-mmmmm. Apportionment. The local law adopted by the legislative
body of the county of Tompkins shall provide for a method of
apportionment for determining the amount of tax due whenever the real
property or interest therein is situated within and without the county
of Tompkins.