Village of Elmira Heights v. Town of Horseheads

Senn,

Official Referee. The facts in this case are not materially disputed.

The greater part of the village of Elmira Heights is in the town of Horseheads and both are in the county of Chemung. The franchise taxes in question were collected in the portion of the village of Elmira heights which is in the town of Horseheads.

Under article 9-A of the Tax Law a franchise tax is assessed on certain corporations doing business in the State. The amount of this tax as against each such corporation is computed and determined by the State Tax Commission, which also determines “ the portion of such tax to…