Section 840. Application of title  


Latest version.
  • 1. Notwithstanding the provisions of
      title one of this article or the inconsistent provisions of any general,
      special, local or other law, a county legislative  body  may  adopt  the
      provisions of this title by a resolution providing for the determination
      by  the  state board of county equalization rates for each city and town
      for the purpose of  apportioning  the  next  ensuing  county  tax  levy;
      provided, however, that this title shall not apply if one or more of the
      cities  or towns in the county fails to file an assessor's annual report
      pursuant to section five hundred  seventy-five  of  this  chapter  which
      complies  with  the  rules of the state board prior to the last date for
      the determination of county equalization rates.
        2. If an assessor's  annual  report  is  not  filed  within  the  time
      prescribed  by  the state board or does not comply with the rules of the
      state board, the board shall so  notify  the  county  director  of  real
      property  tax services. The county director shall take such action as he
      or she shall deem necessary and appropriate to assist  the  assessor  in
      preparing and filing or revising and filing such report.
        3.  If  any city or town in a county to which this title is applicable
      fails to file an assessor's annual report which complies with the  rules
      of  the  state  board  prior  to  the last date for the determination of
      county equalization rates, the  state  board  shall  notify  the  county
      director  of  real  property  tax  services  and the clerk of the county
      legislative body  that  the  provisions  of  this  title  shall  not  be
      applicable to that county for that year and that its county equalization
      for  that  year shall be governed by the provisions of title one of this
      article or such other law as may be applicable.
        4. A resolution pursuant to subdivision one of this section  shall  be
      adopted  on  or  before  the first day of November in any year and shall
      remain in effect until rescinded by a resolution adopted  on  or  before
      the  first  day  of  November  in  any subsequent year. The clerk of the
      county legislative body shall file with the state board a  copy  of  any
      resolution  adopted  pursuant to this section within five days after its
      adoption.