§ 840. Application of title.
1.Notwithstanding the provisions of\ntitle one of this article or the inconsistent provisions of any general,\nspecial, local or other law, a county legislative body may adopt the\nprovisions of this title by a resolution providing for the determination\nby the commissioner of county equalization rates for each city and town\nfor the purpose of apportioning the next ensuing county tax levy;\nprovided, however, that this title shall not apply if one or more of the\ncities or towns in the county fails to file an assessor's annual report\npursuant to section five hundred seventy-five of this chapter which\ncomplies with the rules of the commissioner prior to the last date for\nthe determination of county equalization rates.\n 2. If an assessor's annual report
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§ 840. Application of title. 1. Notwithstanding the provisions of\ntitle one of this article or the inconsistent provisions of any general,\nspecial, local or other law, a county legislative body may adopt the\nprovisions of this title by a resolution providing for the determination\nby the commissioner of county equalization rates for each city and town\nfor the purpose of apportioning the next ensuing county tax levy;\nprovided, however, that this title shall not apply if one or more of the\ncities or towns in the county fails to file an assessor's annual report\npursuant to section five hundred seventy-five of this chapter which\ncomplies with the rules of the commissioner prior to the last date for\nthe determination of county equalization rates.\n 2. If an assessor's annual report is not filed within the time\nprescribed by the commissioner or does not comply with the rules of the\ncommissioner, the commissioner shall so notify the county director of\nreal property tax services. The county director shall take such action\nas he or she shall deem necessary and appropriate to assist the assessor\nin preparing and filing or revising and filing such report.\n 3. If any city or town in a county to which this title is applicable\nfails to file an assessor's annual report which complies with the rules\nof the commissioner prior to the last date for the determination of\ncounty equalization rates, the commissioner shall notify the county\ndirector of real property tax services and the clerk of the county\nlegislative body that the provisions of this title shall not be\napplicable to that county for that year and that its county equalization\nfor that year shall be governed by the provisions of title one of this\narticle or such other law as may be applicable.\n 4. A resolution pursuant to subdivision one of this section shall be\nadopted on or before the first day of November in any year and shall\nremain in effect until rescinded by a resolution adopted on or before\nthe first day of November in any subsequent year. The clerk of the\ncounty legislative body shall file with the commissioner a copy of any\nresolution adopted pursuant to this section within five days after its\nadoption.\n