2. If, in ascertaining facts for purposes of assessment pursuant to this section, the assessor finds that real property is located within the assessing unit of which he is the assessor but was not entered on the assessment roll of such assessing unit for the preceding year and, in addition, that such real property was entered on the assessment roll of an adjoining assessing unit for such preceding year, the assessor shall not henceforth assess such real property unless:

1. (a) upon approval of a justice of the supreme court, the adjoining assessing unit agrees in writing that the real property may be so assessed and in which event the adjoining assessing unit shall not assess such real property; or
2. (b) a judgment of the supreme court is entered in a proceeding pursuant to section two hundred twenty-eight of the county law determining that such real property is not located in the adjoining assessing unit.