NY A03478

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

Applies to the parcel located at 332-340 South Columbus Avenue in Mount Vernon, where the church acquired title in March 1996

Requires the assessor to review the late application as if it had been timely filed before the taxable status dates for those rolls

Permits the assessor, with city council approval, to grant the exemption and correct the assessment rolls if the church would otherwise qualify

Authorizes refunds of any taxes paid during 1996-1998 and cancellation of any remaining unpaid taxes at the discretion of the applicable governing body or tax department