[cafard]

There was a building in the outer Washington, DC, suburbs that straddled a county line. Somehow or another its status became subject to a vote twenty-five or thirty years ago--though the electorate eligible to vote on this must have been tiny.

And I did once meet a programmer who lived or had live in a house straddling the New York/New Jersey line NW of New York City. I didn't ask about the tax status.