§ 840. Application of title. 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 commissioner 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 commissioner 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 commissioner or does not comply with the rules of the
commissioner, the commissioner 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 commissioner prior to the last date for the determination of
county equalization rates, the commissioner 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remain in effect until rescinded by a resolution adopted on or before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 commissioner a copy of any
resolution adopted pursuant to this section within five days after its
adoption.