NY A01843

Authorizes the assessor of Mount Vernon to accept a real property tax exemption application from the Church of Jesus Christ (Apostolic), Inc. for assessment rolls 1996-1998, notwithstanding any other law.

Applies to property located at 332-340 South Columbus Avenue in Mount Vernon that the church acquired title to in March 1996.

Requires the assessor to review the application as if it had been timely filed by the taxable status date, and allows exemption if the church qualifies under section 420-a of the real property tax law.

Grants Mount Vernon's city council and assessor authority to approve the exemption and make corrections to assessment rolls, with discretion to refund taxes already paid and cancel unpaid taxes.

Takes effect immediately upon enactment.