§ 1104. Application of article. 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
commissioner no later than August first, nineteen hundred ninety-four.