New York Laws
Title 2 - Private Property
467-H - Partial Abatement for Certain Rebuilt Real Property Seriously Damaged by the Severe Storm That Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a City Having a Population of One Million or More.

(1) an abatement was granted to a property that was not entitled to an
abatement under this section, or
(2) an abatement was applied or calculated in error under this
section. In such event, the amount of the erroneous abatement shall be
equal to the difference between the amount of the abatement originally
received and the amount to which the property was entitled.
b. If the commissioner of finance determines that a property received
an erroneous abatement, he or she shall recover such erroneous abatement
by deducting the amount of the erroneous abatement from any refund or
rebate otherwise payable to the owner, and any balance of the amount of
the erroneous abatement remaining unpaid shall constitute a tax lien on
the real property, as of the due and payable date provided on the next
tax bill mailed by the commissioner of finance containing such amount.
If such amount is not paid by such due and payable date, interest at the
rate applicable to delinquent real property taxes on such property shall
be charged and collected on such amount from the due and payable date
provided on such notice to the date of payment. Such tax lien shall be
enforceable in accordance with the provisions of law relating to the
enforcement of tax liens in any such city.
6. Reduction of assessed value. If the taxable assessed value of a
property for the fiscal year beginning on the first of July, two
thousand fourteen is reduced after the assessment roll applicable to
such fiscal year becomes final, any abatement already granted pursuant
to this section shall be adjusted accordingly. The difference between
the original abatement and the adjusted abatement shall be deducted from
any credit otherwise due.
7. Rulemaking. The commissioner of finance shall be authorized to
promulgate rules necessary to effectuate the purposes of this section.

Structure New York Laws