NY A06779

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

Applies to the church property located at 332-340 South Columbus Avenue in Mount Vernon, which was acquired in March 1996

Requires the assessor to review the late applications as if they had been filed on time, and grants exemption authority under section 420-a of the real property tax law upon city council approval

Permits refund of taxes already paid and cancellation of unpaid taxes if the exemption is granted, at the discretion of the governing body or tax departments