§ 499-gg. Tax lien; interest and penalty. 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 abatement granted pursuant to this
title at the applicable rate or rates of interest imposed by such city
generally for non-payment of real property tax with respect to the
eligible building for the period in question. When a provision of this
title requires the payment of a penalty in addition to interest, the
amount of such penalty shall be equal to the amount of interest that
would have been payable pursuant to such provision had such interest
been calculated at the rate of three percent per annum.