NY S07688

Authorizes the Hudson city assessor to accept a late real property tax exemption application from Shiloh Baptist Church for the parcel at 14-20 Warren Street (section 109.35, block 1, lot 22) under Real Property Tax Law section 420-a

Requires the late application to be reviewed as if filed by the appropriate taxable status dates for the 2011 assessment roll

Permits the assessor, with approval from the Hudson common council, to grant full tax exemption and make corrections to the assessment rolls if the church qualifies

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

Takes effect immediately upon enactment