§ 1262-f. Allocation and distribution of revenues from sales and use
taxes within the village of Barker and town of Somerset, Niagara county.
Notwithstanding any other provision of this chapter to the contrary, the
net collections from a tax imposed by Niagara county pursuant to this
article set aside for allocation and distribution to the town of
Somerset and village of Barker shall be distributed between such town
and village which has elected or hereafter elects to take its share in
cash, directly in proportion to their respective populations determined
in accordance with the latest decennial federal census or special
population census taken pursuant to section twenty of the general
municipal law completed and published prior to the end of the quarter
for which the allocation is made, which special census must include the
entire area of the county.