§ 624 — Tax on special franchise not to affect other taxes

§ 624. Tax on special franchise not to affect other taxes. The payment\nof a tax on a special franchise shall not relieve any special franchise\nowner from the payment of any organization tax, franchise tax or any tax\notherwise imposed by article nine of the tax law or any other provision\nof law, but tangible property situated in, under, above, upon or through\nany public street, highway, water or other public place, subject to\nassessment as a special franchise, shall not be taxable except upon the\nassessment made by the commissioner as provided herein.\n