2006 New York Code - 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.