§ 499-f. Reporting requirements; revocation of abatements. 1. For\nthe duration of the applicant's benefit period, the applicant shall file\nannually with the department of finance, on or before July first of each\nyear, a certificate of continuing eligibility confirming that the\neligible premises are occupied by the tenant who originally executed the\nlease and that the eligible premises are being used for the purposes\ndescribed in the application. Such certificate of continuing\neligibility shall be on a form prescribed by the department of finance\nand shall contain such additional information as the department of\nfinance shall require. The department of finance shall have the\nauthority to determine the abatements granted pursuant to this title\nupon failure of an applicant to file such certificate by such July first\ndate. The burden of proof shall be on the applicant to establish\ncontinuing eligibility for benefits and the department of finance shall\nhave the authority to require that statements made in such certificate\nshall be made under oath.\n 2. The department of finance shall revoke any abatement granted\npursuant to this title when the tenant who originally executed the lease\nis no longer occupying the eligible premises. Such revocation shall be\nretroactive to the date that such tenant vacated the eligible premises\nand the department of finance shall require the landlord to pay, with\ninterest, any taxes which become payable as a result of such revocation.\nThe landlord shall notify the department of finance within thirty days\nfollowing the date on which such tenant vacated the eligible premises\nand, for failure to comply with this notification requirement, shall be\nliable for penalty calculated for the same period as interest is\ncalculated pursuant to the preceding sentence.\n 3. If any portion of the premises for which an abatement has been\ngranted pursuant to this title ceases to be occupied or used as eligible\npremises or is occupied by a subtenant, the department of finance shall\nreduce the abatement granted pursuant to this title by an amount equal\nto the percentage of such eligible premises which has ceased to be\noccupied or used as eligible premises or is occupied by a subtenant.\nSuch reduction shall be retroactive to the date that such premises\nceased to be occupied or used as eligible premises or was occupied by a\nsubtenant, and the department of finance shall require the landlord to\npay, with interest, any taxes which become payable as a result of such\nreduction. The landlord shall notify the department of finance within\nthirty days following the date on which the premises ceased to be\noccupied or used as eligible premises or was occupied by a subtenant\nand, for failure to comply with this notification requirement, shall be\nliable for penalty calculated for the same period as interest is\ncalculated pursuant to the preceding sentence.\n 4. If, during the benefit period, any real property tax or water or\nsewer charge or other lienable charge due and payable with respect to an\neligible building shall remain unpaid for at least one year following\nthe date upon which such tax or charge became due and payable, all\nabatements granted pursuant to this title with respect to such building\nshall be revoked, unless within thirty days from the mailing of a notice\nof revocation by the department of finance satisfactory proof is\npresented to the department of finance that any and all delinquent taxes\nand charges owing with respect to such building as of the date of such\nnotice have been paid in full or are currently being paid in timely\ninstallments pursuant to a written agreement with the department of\nfinance or other appropriate agency. Any revocation pursuant to this\nsubdivision shall be effective with respect to real property taxes which\nbecome due and payable following the date of such revocation.\n 5. The department of finance may deny, reduce, suspend, termi
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