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