Section 499-E. Enforcement and administration

The department of finance
  shall have, in addition to any other functions, powers and duties  which
  have  been  or  may  be conferred on it by law, the following functions,
  powers and duties:
    1. To receive and review applications for  certificates  of  abatement
  under  this  title and issue such certificates where authorized pursuant
  to this title.
    2. To receive evidence of expenditures made  on  improvements  to  the
  eligible premises and the common areas of the eligible building.
    3.  To  receive all certificates of continuing eligibility required by
  section four hundred ninety-nine-f of this title.
    4. To collect all real property taxes, with interest and penalty,  due
  and  owing  as  a  result of reduction, termination or revocation of any
  abatement granted pursuant to this title.
    5. To make and promulgate rules to carry  out  the  purposes  of  this
  title.