§ 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 § 272 of the county law.

Terms Used In N.Y. Real Property Tax Law 410

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.