New York § 1304 - 1304Apportionment of assessments
Full text of New York New York Consolidated Laws § 1304 — 1304Apportionment of assessments, with citation guidance and answers to common questions.
§ 1304. 1304Apportionment of assessments
§ 1304. Apportionment of assessments. 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.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 1304
What does New York Consolidated Laws § 1304 cover?
Section 1304 ("1304Apportionment of assessments") 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 § 1304?
A common citation format is "New York Consolidated Laws § 1304" (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 § 1304 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.