N.Y. RPT Law § 410-B

§ 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 use water from any of the facilities of\nsaid special water district; and (c) said special water district makes\nwater available to any users in such municipal corporation or special\nassessment district at the same rate as it is supplied in the said\nspecial water district to users in the municipal corporation where the\nsaid special water district's pipeline first enters the special water\ndistrict. As used herein, "rate" shall include all user charges and any\ncharges imposed upon real property by the special water district for the\ncost of capital improvements.\n 2. Real property in the county of Cayuga owned by a special water\ndistrict, not within its district boundaries and used or to be used as\nor for a pumping station, water treatment plant, pipeline and/or\nreservoir, including all necessary connections and appurtenances, for\nthe purpose of supplying or 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) at any time hereafter, such special water\ndistrict, at the request of the county of Cayuga, supplies to customers\nwithin the county of Cayuga water drawn from Lake Ontario, and (b) said\nspecial water district makes such water available to users in Cayuga\ncounty at the same rate as it is supplied to users in the most\nnorthwesterly town located within said special water district. As used\nherein, "rate" shall include all user charges and any charges imposed\nupon real property by the special water district for the cost of capital\nimprovements.\n