Repayment of excessive collections.
Section 51
SEC. 51. Repayment of excessive collections. — When it appears that an assessment of real property was erroneous and unjust when made and the same is reduced of such error or injustice, and not by reason of damage incurred or deterioration suffered by such property subsequent to the date of original assessment, the taxpayer shall be entitled to the proper refund for taxes and penalties paid by him for not more than three years. Timely notice shall be given by the provincial treasurer to every taxpayer whose assessment is so reduced and he shall be furnished a certificate showing the amount of refund to which he is entitled for payment already made. If no taxes shall have been paid upon the original assessment the taxpayer shall pay the proper tax upon the reduced assessment, with its incident penalty.