New York Laws
Title 1 - Public Property
410-A - Special Districts.

§ 410-a. Special districts. Real property owned by a special
district, or the property owners therein, not within its district
boundaries which is used as a sewage disposal plant or system, including
necessary connections and appurtenances, or real property owned by a
special district used as a water plant, pumping station, water treatment
plant, or reservoir, including necessary connections and appurtenances,
shall be wholly or partially exempt from taxation and exempt from
special ad valorem levies and special assessments to the extent provided
in section four hundred ninety of this chapter, by any municipal
corporation in which located, providing the governing board thereof
shall so agree in writing.

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