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

§ 410-b. 1. Special water districts. Real property in the county of

Oswego owned by a special water district, not within its district

boundaries and used as a pumping station, water treatment plant,

pipeline and/or reservoir, including all necessary connections and

appurtenances, for purposes of drawing water from Lake Ontario, shall be

wholly 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 if: (a) such special district makes available to

customers within the county of Oswego at least twenty-five percent of

the water drawn from Lake Ontario; (b) the municipal corporation in

which such property is situated shall use or shall have created a

special assessment district to use water from any of the facilities of

said special water district; and (c) said special water district makes

water available to any users in such municipal corporation or special

assessment district at the same rate as it is supplied in the said

special water district to users in the municipal corporation where the

said special water district's pipeline first enters the special water

district. As used herein, "rate" shall include all user charges and any

charges imposed upon real property by the special water district for the

cost of capital improvements.

2. Real property in the county of Cayuga owned by a special water

district, not within its district boundaries and used or to be used as

or for a pumping station, water treatment plant, pipeline and/or

reservoir, including all necessary connections and appurtenances, for

the purpose of supplying or drawing water from Lake Ontario, shall be

wholly 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 if: (a) at any time hereafter, such special water

district, at the request of the county of Cayuga, supplies to customers

within the county of Cayuga water drawn from Lake Ontario, and (b) said

special water district makes such water available to users in Cayuga

county at the same rate as it is supplied to users in the most

northwesterly town located within said special water district. As used

herein, "rate" shall include all user charges and any charges imposed

upon real property by the special water district for the cost of capital

improvements.