251.3. Where the Community or the transit authority makes an adjustment to the shares of the municipalities in accordance with the regulations under section 143.2 or 193.0.1, the tax accounts of the municipalities must take such adjustment into account. If the accounts have been sent before the adjustment, new accounts must be sent which cancel the first. If, by virtue of the first account, a taxpayer has paid a sum greater than the sum he must pay by virtue of the second account, the municipality shall refund the difference to him within thirty days of the sending of the second account.
Notwithstanding the first paragraph, the municipality may decide to exact the tax supplement by adding it to the account for the ensuing fiscal year or refund any overpayment by giving to the taxpayer an equivalent credit on his account for the ensuing fiscal year.
The amount of the supplement bears interest from the date on which it is exigible following the sending of a demand for payment, in accordance with the law governing the municipality. The amount of any overpayment bears interest at the same rate as the tax contemplated, from the date the overpayment was made.
1983, c. 29, s. 68; 1990, c. 85, s. 105; 1991, c. 32, s. 185; 1999, c. 40, s. 67.