a. This article shall apply to all counties except counties wholly within a city and all cities and towns in the state except (1) a city with a population of five million or more, (2) a city or town in a county having the power to assess property for purposes of taxation.\nb. Notwithstanding the provisions of this section, any provisions of this act with respect to state assistance for the preparation and updating of tax maps shall be applicable to any city with a population of five million or more.
New York Legal Code