Section 489-HHHHH. Tax lien; interest rate

Latest version.

All  taxes plus 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 exemption claimed pursuant to this
  title  at three per centum above the applicable rate of interest imposed
  by such city generally for non-payment of real property tax with respect
  to such property for the period in question.

                    
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