NY S07687

Authorizes the assessor of the city of Hudson to accept a late tax exemption application from the Holy Temple First Church of God in Christ for property at 64th North 6th Street (section 110.45, block 3, lot 82)

Permits the assessor to review the application as if it had been timely filed by the 2011 assessment roll's taxable status date

Allows the assessor, with approval from the city of Hudson's common council, to grant the exemption and correct the assessment roll if the church qualifies

Permits the city's governing body or tax department to refund any taxes already paid and cancel unpaid taxes, fines, penalties, interest, or tax liens at its discretion

Takes effect immediately upon enactment