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

This bill authorizes Mount Vernon's assessor to accept a property tax exemption application from Immanuel Evangelical Lutheran Church for 2009 city and 2010-2011 school tax assessments, retroactively applying the exemption if the church acquired the property in March 2009 and meets eligibility criteria. It allows the city council to approve the exemption, potentially leading to tax refunds for amounts already paid or cancellation of unpaid taxes. The bill specifically targets this church's property at 17 East Grand Street and does not create a general policy for other properties.