§ 410-b. 1. Special water districts. Real property in the county of
Oswego owned by a special water district, not within its district
boundaries and used as a pumping station, water treatment plant,
pipeline and/or reservoir, including all necessary connections and
appurtenances, for purposes of drawing water from Lake Ontario, shall be
wholly 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 if: (a) such special district makes available to
customers within the county of Oswego at least twenty-five percent of
the water drawn from Lake Ontario; (b) the municipal corporation in
which such property is situated shall use or shall have created a
special assessment district to use water from any of the facilities of
said special water district; and (c) said special water district makes
water available to any users in such municipal corporation or special
assessment district at the same rate as it is supplied in the said
special water district to users in the municipal corporation where the
said special water district's pipeline first enters the special water
district. As used herein, "rate" shall include all user charges and any
charges imposed upon real property by the special water district for the
cost of capital improvements.

2. Real property in the county of Cayuga owned by a special water
district, not within its district boundaries and used or to be used as
or for a pumping station, water treatment plant, pipeline and/or
reservoir, including all necessary connections and appurtenances, for
the purpose of supplying or drawing water from Lake Ontario, shall be
wholly 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 if: (a) at any time hereafter, such special water
district, at the request of the county of Cayuga, supplies to customers
within the county of Cayuga water drawn from Lake Ontario, and (b) said
special water district makes such water available to users in Cayuga
county at the same rate as it is supplied to users in the most
northwesterly town located within said special water district. As used
herein, "rate" shall include all user charges and any charges imposed
upon real property by the special water district for the cost of capital
improvements.