359. (1) The school board shall, during the ten days following the period of 15 days during which the roll remains in the office of the secretary-treasurer for examination by the parties interested, even though no complaint has been made, examine and amend the collection roll, rectify the errors made in transcribing the valuations, the names of persons taxed, the descriptions of lands entered therein, or in the calculations of the taxes imposed, and homologate such roll.
(2) Any ratepayer may apply for an amendment to the collection roll, either by producing a complaint in writing before or upon the day fixed for the homologation of the roll, or by stating his complaint orally at the examination.