Section 1104. Application of article  


Latest version.
  • 1.   The provisions of this article
      shall apply to all counties, cities, towns and villages in  this  state,
      and  shall  supersede  any  inconsistent  general, special or local law,
      subject to the provisions of subdivision two of this section.
        2. The provisions of this article shall not be applicable to a county,
      city or town which: (i) on January first, nineteen hundred ninety-three,
      was authorized to enforce the collection of delinquent taxes pursuant to
      a county charter, city charter, administrative code or special law; (ii)
      adopted a  local  law,  no  later  than  July  first,  nineteen  hundred
      ninety-four, providing that the collection of taxes in such county, city
      or  town shall continue to be enforced pursuant to such charter, code or
      special law, as such charter, code or special law may from time to  time
      be  amended;  and  (iii)  filed  a copy of such local law with the state
      board no later than August first, nineteen hundred ninety-four.