4. If the effect of an alteration to the roll, or the preparation of a new roll to replace a roll that has been quashed or set aside, is to change the property value of a property or part thereof described in section 2, the Minister shall, in respect of the sum paid pursuant to section 3, pay an additional amount to the municipality, or shall deduct any amount collected in excess by a municipality from a subsequent payment, in proportion to the portion of the fiscal period of the municipality remaining at the time the alteration takes effect or the new roll comes into force.