210.12. Where an alteration to the taxable value of a specified assessment unit is effective from the date of coming into force of a roll or the day before that date, the amount of the grant provided for in section 210.7, in relation to the specified assessment unit for a year to which the roll applies, is to be determined or redetermined, as the case may be, taking into account, for the purposes of subparagraph 2 or 3 of the second paragraph of that section, the taxable value of the specified assessment unit as altered.
Where an alteration provided for in the first paragraph is made to a roll after an application under section 210.13 has been filed with the Minister of Revenue by a person, in relation to a specified assessment unit, for a particular year to which the roll applies, the following rules apply:
(1) section 210.10 applies to the municipality in respect of which the roll was altered, but the form referred to in that section must, if applicable, be sent again to the person within a reasonable time; and
(2) on or before the sixtieth day after the date of sending of the altered municipal taxes account, if the tax account specifies the amount of the potential grant, or, in any other case, of the form referred to in section 210.10, that was sent to the person because of the alteration to the roll, the person shall file an application for the review with the Minister of Revenue.