2006 New York Code - 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.