New York Laws
Article 31-C - Tax on Real Estate Transfers in the County of Broome
1449-R - Apportionment.

ยง 1449-r. Apportionment. The local law adopted by the legislative body
of the county of Broome 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 Broome.