RPTL 410-a · Title 1. Public Property
Special districts
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 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.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT410-A
- Text hash
- sha256 07f83432e0612dde1cafa98d9eb0c0bcf3c90b25838168c6793633722f739283
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.