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This entry was published on 2014-09-22
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SECTION 499-GGGG
Tax lien and interest
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4-C
§ 499-gggg. Tax lien and interest. All taxes, with interest, required
to be paid retroactively pursuant to this title shall constitute a tax
lien as of the date it is determined such taxes and interest are owed.
All interest shall be calculated from the date the taxes would have been
due but for the tax abatement granted pursuant to this title at the
applicable rate or rates of interest imposed generally for non-payment
of real property tax with respect to the eligible building for the
period in question.