N.Y. Real Property Tax Law § 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.