N.Y. Real Property Tax Law § 410: Special districts

§ 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.