(d) Excess revenue sharing aid shall be calculated in accordance with the provisions of State Finance Law, section 54(2-a). In the calculation of the total excess revenue sharing aid distribution for towns, the amount of excess revenue sharing aid for the town outside village area shall be added to that of the town-wide calculation. If a negative figure results from this calculation, the municipality will not receive excess revenue sharing aid.

1. (1) The Towns of Green Island, East Rochester, Rye, Harrison, Pelham, Scarsdale and Mount Kisco are contained entirely within the boundaries of one or more villages so no taxable assessed values for town outside village area are determined for such towns.

2. (2) The taxable assessed value for the town outside village area of the Town of Vernon excludes the taxable assessed value of the area of the town which is located within the City of Sherrill.

   (f) Current census population counts for town outside village areas.

3. (1) The current census population counts for town outside village areas shall be determined by subtracting the adjusted current census population count of the area of a town located within any villages from the adjusted current census population count of the town. The resulting census count shall be adjusted by subtracting the number of persons residing within the boundaries of a military post or reservation under the jurisdiction of the United States located within the town if the number of such persons exceeds 25 percent of the population of the town outside village area.
4. (2) The Towns of Green Island, East Rochester, Rye, Harrison, Pelham, Scarsdale and Mount Kisco are contained entirely within the boundaries of one or more villages so no current census population counts for the town outside village area shall be determined for such towns.

5. (3) The current census population count for the town outside village area of the Town of Vernon excludes the population count for the area of the town which is located within the City of Sherrill.

   (g) Determination of full value.

6. (1) Full value per capita for each government unit shall be determined by dividing the full value by the current census population count.

7. (2) Average full value and personal income per capita for counties shall be determined from data provided by the State Board of Equalization and Assessment and the State Tax Commission as follows:

   1. (i) Divide the sum of the full value of all the counties by the sum of the personal income of all the counties to determine the weighted income factor. This quotient shall be rounded to the sixth decimal place.
   2. (ii) Divide the total personal income of each county by the current census population count to determine the personal income per capita of each county.

   3. (iii) Multiply the personal income per capita of each county by the weighted personal income factor and add this to the full value per capita of each county. Divide this result by two to determine the weighted average of the full value and personal income per capita for the county.

      (h) Apportionment and calculation of dissolutionment aid.

8. (1) The dissolutionment aid shall be apportioned in the following amounts for the years following dissolution:

   Years following the dissolution	Amount of dissolutionment aid
   1	100%
   2	80%
   3	60%
   4	40%
   5	20%
   6 and beyond	0%

9. (2) The dissolutionment aid will be calculated by using the amount of base revenue sharing and excess revenue sharing aid for the dissolved municipality less the increase in the amount which will be apportioned to the municipality within which the territory of the dissolved municipality is subsequently located and to whose population and taxable full value the amounts for the dissolved municipality have been added. The dissolutionment payment will be added to and paid with the successor municipality's excess revenue sharing aid payment amount. If the excess revenue sharing program is no longer applicable, the dissolutionment amount will be added to the regular quarterly State revenue sharing payment to such successor municipality.

(e) Taxable assessed value for town outside village areas.

(m) Additional city apportionments shall be determined for each city by first computing the aggregate statewide city population count by adding the population count for each city determined from the current decennial census or the special census, whichever is higher. Each city's population count shall be divided by the aggregate statewide city population count and the ratio so determined multiplied by the additional city appropriation. The result, truncated to the nearest penny, shall be the amount of additional city apportionment for each city.

1. (1) In a town within which a village is created, for the purpose of calculating population and taxable full value of the town outside village area, the certified decennial census population and taxable full value of the area which became the new village as taken from the same town tax roll which was used to calculate the taxable full value for the town outside village area shall be subtracted from the original population and taxable full value figures of the town outside village area.
2. (2) In a town within which a village is dissolved, for the purpose of calculating population and taxable full value of the town outside village ara, the certified decennial census population and taxable full value for town purposes of the dissolved village shall be added to the original population and taxable full value figures of the town outside village area. The taxable full value of the dissolved village to be added to the taxable full value of the town outside village area shall be determined by the State Comptroller from the best source available.
3. (3) Special city, town, village aid payments for villages which are dissolving prior to the check distribution date shall be dated and distributed on the 31st of December in the year preceding dissolution.

(n) Creation and dissolutionment of municipalities.