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 of taxation. 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 w 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.
New York Legal Code