The Text

The legislature shall, by general laws, confer upon the boards of supervisors, or other governing elective bodies, of the several counties of the state such further powers of local legislation and administration as the legislature may, from time to time, deem expedient. In counties which now have, or may hereafter have, county auditors or other fiscal officers, authorized to audit bills, accounts, charges, claims or demands against the county, the legislature may confer such powers upon such auditors, or fiscal officers, as the legislature may, from time to time, deem expedient. In the county of Westchester the legislature may by separate enactment or as part of a form of government to be adopted pursuant to section twenty-six of this article, confer upon officers of the county to be elected by the electors of the county or appointed by the board of supervisors or other county authorities as the legislature shall direct, such powers and duties in relation to the assessment for taxation of property, whether real or personal, within the county as the legislature may, from time to time, deem expedient, any provision of section two of article ten of this constitution to the contrary notwithstanding. Assessments so authorized may, in the cases and to the extent directed by the legislature, be substituted in place of assessments heretofore made by local officers or other authorities on any assessment rolls or other lists of taxable property for the purpose of taxation or assessment or for any other purpose, in any tax district or other area or unit for taxation or assessment within the county.
This section shall not be deemed to confer on the legislature any power to authorize county officers of Westchester county to determine that property, real or personal, within such county, is taxable, which property is exempt from taxation under any general or special law.