ยง  499-ggg.  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.
Structure New York Laws