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

Summary

The bill lets the city assessor accept an exemption application from Immanuel Evangelical Lutheran Church for the 2010 property and school tax rolls. If the church would have qualified had it filed on time, the city council can approve the exemption, adjust the rolls, and refund any taxes already paid. The measure takes effect immediately.

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