Relates to permitting the Asbury Methodist Church to file an application for a real property tax exemption

This bill allows the Asbury Methodist Church in Mount Vernon to apply for a real property tax exemption for its building at 58 West Seventh Street on the 2018 tax roll. It authorizes the city assessor to accept the application late and grant the exemption if the church would have qualified except for a clerical error. If the exemption is approved, the city may refund any taxes already paid and cancel any remaining unpaid taxes for that specific assessment period.