NY A09747

Authorizes the assessor of the town of Ramapo, county of Rockland, to accept a late application or renewal application for real property tax exemption from the Rock Apostolic Church for the 2007-2008 and 2008-2009 assessment rolls.

Applies to property located at 33 Church Street, village of Spring Valley, Rockland county tax map section 57.39, block 1, lot 52.

Permits the assessor to review the late application as if it had been timely filed by the taxable status date, provided the church would otherwise qualify for exemption under section 420-a of the real property tax law.

Requires approval by the Ramapo town board before the assessor may make corrections to the tax rolls to grant the exemption.

Authorizes the applicable governing body or tax department to refund taxes paid and cancel any unpaid taxes, fines, penalties, liens, or interest at its discretion if the exemption is granted.