16. Section 245 of the Act applies, with the necessary modifications, to determine in which cases an alteration to the roll of a municipality entails, in respect of a compensation, the obligation to pay additional compensation or refund an amount collected in excess and to establish the amount of the supplement or the amount collected in excess.
Despite the foregoing, the aggregate taxation rate used to calculate the amount of the compensation referred to in Subdivision 1 and established for a fiscal year, whether it is the effective, projected or weighted rate, is not affected by an alteration to the roll that is made after the date on which the roll is taken into consideration in establishing the rate.
O.C. 1086-92, s. 16; O.C. 126-2010, s. 5.