1. This title shall apply to all counties except counties wholly within a city and
all cities and towns in the state except (a) a city with a population of five million
or more, (b) a city or town in a county having the power to assess property for purposes
2. The provisions of section three hundred ten of this title shall not be applicable to a county having the power to assess real
property for tax purposes where on August first, nineteen hundred seventy such assessments
were made by a board of assessors nor shall such section be applicable to a city with
a population of one hundred thousand or more as of the federal census taken in the
year nineteen hundred seventy. In the event that any county or city in a subsequent year meets the requirements
of this subdivision, the provisions of section three hundred ten of this title shall continue to be applicable unless the legislative body of the
county or city adopts a local law to provide that such section shall not be applicable
to such county or city.
3. Notwithstanding the provisions of subdivision one of this section, the provisions
of section three hundred thirty-six of this title shall apply to every assessing unit and consolidated assessing unit
in this state.
4. Notwithstanding the provisions of subdivision two of this section, subdivision five of section three hundred ten of this title shall apply to the city of Albany on and after January first, two thousand
nineteen, provided that an assessor whose term commenced prior to January first, two
thousand nineteen shall have until January first, two thousand twenty-one to complete
requirements of paragraph (a) of such subdivision five.
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