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Volume 2 - Opinions of Counsel SBEA No. 84

Opinions of Counsel index

Municipal corporations exemption (sewage disposal plant ) - Real Property Tax Law, § 406(3):

The governing board of the municipality in which a sewage disposal plant and system owned by another municipality is located, may agree to a total or partial exemption from real property taxation for such property. Such agreement must be written, and it is applicable to all taxes, special ad valorem levies, and assessments levied by the municipal corporation which grants the exemption.

Our opinion has been requested concerning the exemption available pursuant to section 406 of the Real Property Tax Law for certain municipally-owned real property. The question is whether the exemption present in subdivision 3 of section 406 for sewage disposal plants and systems owned by a municipality outside of its corporate limits is applicable to town, county, and school district taxes levied by the municipal corporation which grants the exemption.

          Subdivision 3 contains the condition that the governing board of the municipality in which the property is located must agree in writing to any exemption which it grants for such property. Such written agreement shall specify the extent of the exemption, whether such is the partial or total assessed value of the property. When such a total or partial exemption agreement has been executed, then it shall apply to all taxes, special ad valorem levies, and special assessments.

As is apparent from this summary of the procedure necessary to exempt property pursuant to subdivision 3 of section 406, there is no particular application form which must be filed by the municipality which owns the real property for which the exemption is sought.

May 12, 1972

Updated: