1. (a) A request for an order of determination and apportionment may be made prior to recording a mortgage covering real property situated partly within and partly without the State. After receiving such a request and the required documentation, the commissioner shall issue to the mortgagor, the mortgagee and the State Comptroller an order of determination and apportionment which will state the portion of the principal debt or obligation secured by the mortgage which is subject to the taxes described in Part 642 of this Title. The mortgage may then be recorded and the tax paid based on such amount.

2. (b) When making a request for an order of determination and apportionment prior to the recording of the mortgage, the following documentation must be sent to the commissioner:

   1. (1) a copy of the mortgage;

   2. (2) book values and appraised values of the property covered by the mortgage, separated into the following categories:

      1. (i) real property in the State
      2. (ii) real property outside the State;
      3. (iii) tangible personal property located in the State; and
      4. (iv) tangible personal property located outside State;
   3. (3) assessed values of the real property located within the State by tax district as the same appears on the assessment rolls most recent to the date of recording the mortgage;
   4. (4) a brief description of each parcel of real property, including the page of the mortgage where described; and

   5. (5) a statement of all prior encumbrances upon the property covered by the mortgage, including a description of each encumbrance,and the amount outstanding.

      (c)

   6. (1) If a mortgage covering property situated partly within and partly without the State is presented for recording before such determination and apportionment has been requested:

      1. (i) the taxes described in Part 642 of this Title must be computed as if such property is situated intirely within this State; or

      2. (ii) the taxes described in Part 642 of this Title may be computed based on the apportionment described in section 649.1 of this part provided that there is presented to the recording officer, along with the mortgage, a statement in affidavit form, in duplicate, executed by the mortgagor or his authorized representative, which contains the following information:

         1. (a) the names and addresses of the parties to the mortgage;
         2. (b) the net value of the property covered by the mortgage within this State;
         3. (c) the net value of the property covered by the mortgage without this State; and
         4. (d) a mathematical computation of the portion of the amount secured by the mortgage which is subject to tax.
   7. (2) The commissioner, upon receiving the statement described at paragraph (1) of this subdivision from the recording officer, may request from any person having knowledge of the transaction the documentation described in subdivision (b) of this section, which such commissioner deems necessary to make a proper order of determination and apportionment.
   8. (3) A certified copy of the order of determination and apportionment shall be delivered personally or by mail to the mortgagor, the mortgagee and the State Comptroller, and any further taxes which are determined to be due as set forth in such order must be paid within 10 days after delivery of such certified copy.
   9. (4) If the taxes paid at the time of filing the statement described at paragraph (1) of this subdivision exceed the taxes determined to be payable, the order of determination and apportionment shall direct the appropriate recording officer to refund to the person who paid the taxes at the time of filing such statement, the amount of taxes determined to be overpaid plus applicable interest as described in Part 653 of this Title.

Tax Law, § 260