New York Real Property Tax Code § 410

Special districts
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§ 410.  Special districts.  Real property owned by a special district,\nor the property owners therein, within its boundaries used exclusively\nfor the purpose for which such district was established shall be exempt\nfrom taxation and exempt from special ad valorem levies and special\nassessments to the extent provided in section four hundred ninety of\nthis chapter, except as otherwise provided in section two hundred\nseventy-two of the county law.\n

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