4. Where the amount of the eligible expenses incurred and declared during the producer’s calendar year or fiscal year exceeds the amount of the property taxes paid by the producer, the surplus amount of those expenses shall be eligible for reimbursement of property taxes over the next 10 years if the producer still fulfils the conditions of section 130 of the Act.
Surplus expenses accumulated in accordance with the first paragraph shall be claimed according to the order in which they occur.