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.
New York Legal Code