32 (1) Despite the delivery of any notice provided for under this Act, the assessment corporation at any time before the time fixed for the return of the assessment roll may correct any defect, error, omission or misstatement in any assessment and alter the roll accordingly.  2008, c. 7, Sched. A, s. 6; 2008, c. 19, Sched. A, s. 5 (1). Same, factual error only (1.1) Despite the delivery of any notice provided for under this Act, for 2009 and subsequent taxation years, the assessment corporation may, at any time during the taxation year, correct any error in the assessment or classification of a property that has resulted from incorrect factual information about the property, and not from a change in opinion as to current value, and the following rules apply: 1.  If the land is located in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the correction, and the municipality shall, i.  refund or credit to the owner the amount of any overpayment of taxes and any interest paid by the owner on the amount of the overpayment, or ii.  levy and collect from the owner any additional taxes that have become payable as a result of the correction. 2.  If the land is located in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the correction, and shall, i.  refund or credit to the owner the amount of any overpayment of taxes and any interest paid by the owner on the amount of the overpayment, or ii.  levy and collect from the owner any additional taxes that have become payable as a result of the correction.  2008, c. 7, Sched. A, s. 6; 2008, c. 19, Sched. A, s. 5 (2). Change in classification (2) The following rules apply if, as a result of a change in the regulations made under this Act or the Education Act, the classification of land is changed and taxes have been levied on the land that exceed the amount of taxes that would have been levied on the land if it had been classified in accordance with the change in the regulations: 1.  The assessment corporation shall make any assessment necessary to change the classification. 2.  If the land is located in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall refund or credit to the owner the amount of any overpayment and any interest paid by the owner on the amount of the overpayment. 3.  If the land is located in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall refund or credit to the owner the amount of any overpayment and any interest paid by the owner on the amount of the overpayment.  2006, c. 33, Sched. A, s. 22; 2008, c. 19, Sched. A, s. 5 (3). Change in tax liability (3) The following rules apply if, as a result of an amendment to this Act or the regulations, land becomes exempt from taxation: 1.  The assessment corporation shall make any assessment necessary to change the tax liability for the land. 2.  If the land is located in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall refund or credit to the owner the amount of any overpayment of taxes and any interest paid by the owner on the amount of the overpayment. 3.  If the land is located in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall refund or credit to the owner the amount of any overpayment of taxes and any interest paid by the owner on the amount of the overpayment.  2006, c. 33, Sched. A, s. 22; 2008, c. 19, Sched. A, s. 5 (4). Change in methodology (4) The following rules apply if, as a result of an amendment to this Act or the regulations, the method of determining the assessed value of land is changed: 1.  The assessment corporation shall make any assessment necessary to change the assessed value. 2.  If the land is located in a municipality, the clerk of the municipality shall alter the tax roll upon receiving notice of the change, and the municipality shall, i.  refund or credit to the owner the amount of any overpayment of taxes and any interest paid by the owner on the amount of the overpayment, or ii.  levy and collect from the owner any additional taxes that have become payable as a result of the change. 3.  If the land is located in non-municipal territory, the Minister shall alter the tax roll upon receiving notice of the change, and shall, i.  refund or credit to the owner the amount of any overpayment of taxes and any interest paid by the owner on the amount of the overpayment, or ii.  collect from the owner any additional taxes that have become payable as a result of the change.  2006, c. 33, Sched. A, s. 22; 2008, c. 19, Sched. A, s. 5 (5). (5) Repealed:  2008, c. 19, Sched. A, s. 5 (6). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. G, s. 18 (24) - 31/12/1998 2000, c. 25, s. 8 - 04/12/2000 2002, c. 17, Sched. F, Table - 01/01/2003 2004, c. 31, Sched. 3, s. 10 (1, 2) - 16/12/2004 2006, c. 33, Sched. A, s. 22 - 01/01/2008 2008, c. 7, Sched. A, s. 6 - 14/05/2008; 2008, c. 19, Sched. A, s. 5 (1-6) - 27/11/2008