Mischna zu Maaser Sheni 3:20

A fig tree which stands in a courtyard, and hangs over into a garden: one may eat in his customary fashion and be exempt [from tithes]. If it stands in the garden and hangs over into the courtyard, one may eat [the figs] one at a time and be exempt, but if he gathers them together, he is liable [for tithes]. If it stands in the land [of Israel] and hangs over [into the territory] outside the land, or if it stands outside the land, and hangs over into the land, [in all these cases the law is] decided according to the position of the root. And as regards houses in walled cities, everything is decided according to the position of the root. But as regards cities of refuge, everything is decided [also] according to the location of the branches. And in what concerns Jerusalem, everything is decided by the location of the branches.