§ 22-06 Lien.
RCNY § 22-06
If the annual adjustment of taxes payable and abatements recognized discloses that an abatement previously recognized on the basis of an owner's certification is excessive, the amount of tax payable by reason of the adjustment, and the statutory penalty thereon, shall be a lien upon the property as of the due date of the tax for which the excessive abatement was claimed, unless the Department of Housing, Preservation and Development, in its sole discretion, certifies to the Department of Finance that such excessive abatement claim was excessive because an order, based upon an audit of the personal and financial data submitted in the application for rent exemption, was issued by the Department of Housing, Preservation and Development after filing of the abatement claim which specifically and directly modified or revoked the rent exemption underlying the tax abatement retroactively, in which case the amount of tax payable by reason of the adjustment shall be a lien upon the property as of the due date for payment of taxes next following certification of such adjustment by the Department of Housing, Preservation and Development. Amounts of tax payable by reason of an adjustment shall be collected and enforced in the manner provided by law for the collection and foreclosure of the lien of taxes.
