Section 23-1901. Construction of title

1. Nothing contained herein shall release a person from any obligation
  imposed  by  the  provisions  of  this  article or rules and regulations
  promulgated thereunder.
    2. This  title  shall  supersede  all  other  laws  enacted  by  local
  governments  or  agencies concerning the imposition of a fee relating to
  circumstances described in this title. Nothing in the preceding sentence
  or in this title shall  be  construed  as  superseding  or  in  any  way
  limiting the right of any local government to impose real property taxes
  pursuant to the real property tax law.
    3.  Except as otherwise provided in subdivision 4 of this section, the
  following owners shall not be subject to the fees imposed in this title:
    a.  The  United  States  of  America  or  any  of  its   agencies   or
  instrumentalities;
    b. The state of New York or any of its agencies; and
    c. Local Agencies.
    4.  Agencies  shall  be subject to the fees imposed in this title when
  such agencies produce oil or gas, or engage in solution mining, for sale
  or exchange.