Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption

This bill authorizes the Mount Vernon city assessor to accept a late application from the Immanuel Evangelical Lutheran Church for a real property tax exemption on a specific parcel located at 17 East Grand Street. The legislation allows the church to apply for the exemption for the 2010 and 2010-2011 tax rolls as if it had been submitted on time, provided the church meets the standard legal requirements for such an exemption. If approved by the city council, the bill also permits the refund of any taxes already paid by the church and the cancellation of any remaining unpaid taxes for those assessment periods.