(b) For each other approved assessing unit and eligible non-assessing unit village which has adopted the provisions of section nineteen hundred three of this article, the commissioner shall determine and certify, as provided by article twelve of this chapter, class equalization rates for such approved assessing unit and each portion thereof and for such eligible non-assessing unit village for an assessment roll filed no later than the sixth year following the filing of the first assessment roll to which the provisions of section nineteen hundred three of this article are applicable, and for each roll filed thereafter.
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