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

ยง 410. Special districts. Real property owned by a special district,
or the property owners therein, within its boundaries used exclusively
for the purpose for which such district was established shall be 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, except as otherwise provided in section two hundred
seventy-two of the county law.