182. The assessor shall alter the roll to make it comply with any agreement entered into under section 138.4, as soon as possible after the agreement is entered into, or to make it comply with any decision or judgment rendered on a complaint as soon as possible after the decision or judgment has become res judicata.
He shall alter the roll to make it consistent with a judgment rendered on a motion or action to quash or set aside as soon as possible after the judgment has become res judicata, unless the judgment quashes or sets aside the whole roll.
An alteration resulting from an agreement or a complaint has effect from the date fixed in the agreement or in the decision or judgment. An alteration resulting from an action to have the roll quashed or set aside has effect from the date fixed in the judgment or, failing that, from the day the roll comes into force.
Sections 176 and 179, and section 180 other than the second paragraph, apply to an alteration under this section. If the alteration results from an agreement entered into under section 138.4, the notice of alteration referred to in section 180 shall set forth the right to make a complaint under the second paragraph of section 138.5 and shall indicate the manner in which the right may be exercised and how the time in which it may be exercised is established.
1979, c. 72, s. 182; 1988, c. 76, s. 54; 1991, c. 32, s. 89; 1994, c. 30, s. 56; 1996, c. 67, s. 41.