N.Y. RPT Law § 334

§ 334. Local governments to which title applies. 1. This title shall\napply to all counties except counties wholly within a city and all\ncities and towns in the state except (a) a city with a population of\nfive million or more, (b) a city or town in a county having the power to\nassess property for purposes of taxation.\n 2. The provisions of section three hundred ten of this title shall not\nbe applicable to a county having the power to assess real property for\ntax purposes where on August first, nineteen hundred seventy such\nassessments were made by a board of assessors nor shall such section be\napplicable to a city with a population of one hundred thousand or more\nas of the federal census taken in the year nineteen hundred seventy. In\nthe event that any county or city in a subsequent year meets the\nrequirements of this subdivision, the provisions of section three\nhundred ten of this title shall continue to be applicable unless the\nlegislative body of the county or city adopts a local law to provide\nthat such section shall not be applicable to such county or city.\n 3. Notwithstanding the provisions of subdivision one of this section,\nthe provisions of section three hundred thirty-six of this title shall\napply to every assessing unit and consolidated assessing unit in this\nstate.\n 4. Notwithstanding the provisions of subdivision two of this section,\nsubdivision five of section three hundred ten of this title shall apply\nto the city of Albany on and after January first, two thousand nineteen,\nprovided that an assessor whose term commenced prior to January first,\ntwo thousand nineteen shall have until January first, two thousand\ntwenty-one to complete requirements of paragraph (a) of such subdivision\nfive.\n