[§346E-12]  Application of taxes.  The
taxes imposed by this chapter shall be in addition to any other taxes imposed
by any other laws of the State; provided that if it is held by any court of
competent jurisdiction that the taxes imposed by this chapter may not legally
be imposed in addition to any other tax or taxes imposed by any other law or
laws with respect to the same property and the use thereof, then this chapter
shall be deemed not to apply to the property and the use thereof under the
specific circumstances, but the other laws shall be given full effect with
respect to the property and use. [L 1993, c 315, pt of §1; ree L 1994, c 230,
pt of §1]