Section 1905-A. State board certifications for assessment rolls completed during and after nineteen hundred eighty-nine

(a) For  each  approved
  assessing  unit  and  eligible  non-assessing unit village for which the
  state board certified adjusted homestead base proportions  and  adjusted
  non-homestead base proportions in the year nineteen hundred eighty-nine,
  the  state  board  shall  determine  and  certify as provided by article
  twelve of this chapter the class equalization rate  for  each  class  in
  such approved assessing unit and each portion thereof and for each class
  in  such  eligible  non-assessing  unit  village  on the assessment roll
  completed and filed in the year nineteen hundred  eighty-nine  and  each
  roll thereafter.
    (b)  For each other approved assessing unit and eligible non-assessing
  unit village which  has  adopted  the  provisions  of  section  nineteen
  hundred  three  of  this  article,  the  state board shall determine and
  certify,  as  provided  by  article  twelve  of  this   chapter,   class
  equalization  rates  for  such  approved assessing unit and each portion
  thereof  and  for  such  eligible  non-assessing  unit  village  for  an
  assessment  roll filed no later than the sixth year following the filing
  of the first assessment roll to which the provisions of section nineteen
  hundred three of this article are applicable, and for  each  roll  filed
  thereafter.