New York § 66 - 66Apportionment of costs
Full text of New York New York Consolidated Laws § 66 — 66Apportionment of costs, with citation guidance and answers to common questions.
§ 66. 66Apportionment of costs
§ 66. Apportionment of costs. 1. The total of the several amounts set forth in the annual estimate prepared pursuant to section sixty-seven of this chapter shall be apportioned to each participant in the proportion that the full valuation of its taxable real property bears to the aggregate full valuation of all participants; provided, however, that the rules and regulations adopted pursuant to section sixty-five of this chapter may provide that apportionments to a class of participants shall be based on a percentage of full valuation rather than on entire full valuation. 2. The full valuation of taxable real property shall be determined by the use of state equalization rates established pursuant to article two-a of the tax law. The full valuation of a public benefit corporation shall be the same as the full valuation of taxable real property of the tax district or districts within which it operates.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 66
What does New York Consolidated Laws § 66 cover?
Section 66 ("66Apportionment of costs") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 66?
A common citation format is "New York Consolidated Laws § 66" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 66 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.