N.Y. Real Property Tax Law § 499-e: Enforcement and administration

§ 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.