§ 1104. Application of article. 1. The provisions of this article\nshall apply to all counties, cities, towns and villages in this state,\nand shall supersede any inconsistent general, special or local law,\nsubject to the provisions of subdivision two of this section.\n 2. The provisions of this article shall not be applicable to a county,\ncity or town which: (i) on January first, nineteen hundred ninety-three,\nwas authorized to enforce the collection of delinquent taxes pursuant to\na county charter, city charter, administrative code or special law; (ii)\nadopted a local law, no later than July first, nineteen hundred\nninety-four, providing that the collection of taxes in such county, city\nor town shall continue to be enforced pursuant to such charter, code or\nspecial law, as such charter, code or special law may from time to time\nbe amended; and (iii) filed a copy of such local law with the\ncommissioner no later than August first, nineteen hundred ninety-four.\n
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