Section 26-610. Excessive exemption; liens

If a subsequent audit of taxes
  payable and exemptions recognized pursuant  to  this  chapter  discloses
  that  an  exemption  previously  recognized  on  the  basis of a housing
  company's verified application is excessive, the amount of  tax  payable
  by reason of such disclosure and the statutory penalty thereon, shall be
  a  lien  upon  the  property as of the due date of the tax for which the
  excessive exemption was claimed, unless after the  housing  company  has
  filed  the  tax  exemption  claims,  the  supervising  agency  issues  a
  corrected  rent  increase  exemption  order/tax  abatement   certificate
  retroactively   modifying   or  revoking  the  rent  increase  exemption
  order/tax abatement certificate  based  on  error  in  the  personal  or
  financial  data  in  the  application  or  based  on  error  in the rent
  calculation not due to any willful fault  of  the  housing  company,  in
  which  case  the amount of tax payable by reason of the disclosure shall
  be a lien upon the property as of the date for  payment  of  taxes  next
  following  certification  of  such  corrected  order  by the supervising
  agency.