117.13. Where, following the decision of the Administrative Tribunal, it appears that the amount paid to the municipality by the owner is too high, the municipality shall refund the excess amount to the owner.
Where, following the Tribunal’s decision, it appears that the total of the value of the land transferred or to be transferred and the amount paid is more than it should have been, the municipality shall refund the excess amount to the owner.
In addition to the capital of the amount to be refunded, the municipality shall also pay to the owner the interest which would have accrued on such capital, at the rate applicable to arrears on taxes in the municipality, from the date of payment to the date of the refund.
1993, c. 3, s. 57; 1997, c. 43, s. 34.