Section 334. Local governments to which title applies

1. This title shall
  apply to all counties except counties  wholly  within  a  city  and  all
  cities  and  towns  in  the state except (a) a city with a population of
  five million or more, (b) a city or town in a county having the power to
  assess property for purposes of taxation.
    2. The provisions of section three hundred ten of this title shall not
  be applicable to a county having the power to assess real  property  for
  tax  purposes  where  on  August  first,  nineteen  hundred seventy such
  assessments were made by a board of assessors nor shall such section  be
  applicable  to  a city with a population of one hundred thousand or more
  as of the federal census taken in the year nineteen hundred seventy.  In
  the  event  that  any  county  or  city  in  a subsequent year meets the
  requirements of  this  subdivision,  the  provisions  of  section  three
  hundred  ten  of  this  title shall continue to be applicable unless the
  legislative body of the county or city adopts a  local  law  to  provide
  that such section shall not be applicable to such county or city.
    3.  Notwithstanding the provisions of subdivision one of this section,
  the provisions of section three hundred thirty-six of this  title  shall
  apply  to  every  assessing unit and consolidated assessing unit in this
  state.