New York Statutes

§ 410-B — Special water districts

New York § 410-B
JurisdictionNew York
Law RPTReal Property Tax
Title 1Public Property
Art. 4Exemptions

This text of New York § 410-B (Special water districts) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Real Property Tax § 410-B (2026).

Text

§ 410-b. 1. Special water districts. Real property in the county of\nOswego owned by a special water district, not within its district\nboundaries and used as a pumping station, water treatment plant,\npipeline and/or reservoir, including all necessary connections and\nappurtenances, for purposes of drawing water from Lake Ontario, shall be\nwholly exempt from taxation and exempt from special ad valorem levies\nand special assessments to the extent provided in section four hundred\nninety of this chapter if:

(a)such special district makes available to\ncustomers within the county of Oswego at least twenty-five percent of\nthe water drawn from Lake Ontario;
(b)the municipal corporation in\nwhich such property is situated shall use or shall have created a\nspecial assessment district to

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Bluebook (online)
New York § 410-B, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/410-B.