89. Any refund of municipal or school taxes as a result of an alteration under section 85, where that is the case, bears interest, for the period during which such taxes were collected in an excess amount, at the rate that may be exacted during the same period on arrears of taxes.
Such refund and interest provided for in the preceding paragraph must be made or paid to the ratepayer within 30 days following the alteration of the assessment roll.
1971, c. 50, s. 92; 1973, c. 31, s. 44.