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Related to apportion: reapportion


A division. The term may be used in insurance to indicate which policy bears what percentage of a loss. Alternatively, it may be used in the sale of real estate to show the property tax or insurance the buyer and the seller each owe for a year. See also: Apportionment Clause.


To divide into parts.Co-owners of property may decide to apportion maintenance costs among themselves, according to the percentage of ownership enjoyed by each. Buyers and sellers usually apportion real estate taxes so that the portion earned by local government before closing,but not yet paid because not yet due,will be paid by the seller in the form of a credit against the purchase price.When the property tax bill is later received by the buyer,he or she will pay the entire bill in full, but will have already received the equivalent of reimbursement through the credit at closing.

References in periodicals archive ?
The question in Gore was whether Maryland could tax two out-of-state subsidiaries of a parent company that filed in Maryland and, if so, how those subsidiaries' income should be apportioned to Maryland for corporate income tax purposes.
In this example, the additional $50.00 bonus earned and apportioned for the overtime workweek now has to be included in the regular rate calculation to correctly pay the employee.
Both the trial court and the 11th Circuit determined that, notwithstanding whether the bank and the plaintiff were in contractual privity, the ability of the jury to apportion fault would turn on the existence of a duty owed by the bank to the plaintiff.
In his initial statement announcing the inquiry last week, Prime Minister Gordon Brown told MPs that its role would be to establish what lessons could be learned from the conflict and not to apportion blame.
One-third of your income gets apportioned to the states where you operate based on payroll.
1) Some say the genesis of Loss Factors has more to do with the advent of central air conditioning and the transition from floor by floor air cooled air conditioning units to HVAC mechanical equipment on roofs or designated mechanical floors, causing landlords to apportion mechanical space to tenants' Rentable Areas.
It put in place an ADR process to validate claims and apportion compensation.
Attorneys are now successfully arguing that, without knowledge of previous settlements, it is impossible for juries and judges to fairly apportion liability to defendants.
Once the election is made, the charity will calculate its net tax remittance or refund using the general rules and must apportion its purchases between its taxable and exempt activities when calculating its entitlement to input tax credits and rebates.
The other way is to apportion the taxes to all heirs, including those receiving assets outside the will.
That tax ("State Tax") on any pipeline's total gross receipts ignores the constitutional requirement to apportion the income to be taxed between instate and out-of-state commerce.