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Such a result is at variance with the whole scheme of the Act, which is that the municipality, at the beginning of the tax year, has a certified roll on which it can rely in making this levy. Section 131 does not duplicate, in whole or in part, the appeal provisions of s. 72. There is no connection between the two sections and they deal with different problems. The first is the regular appeal procedure (s. 72). The second (s. 131) deals with the state of the roll and has nothing to do with the quantum of assessment validly made. When s. 131 is invoked the taxes are being levied on “the last revised assessment roll” of the previous year, (57(1) and 57(4)). At this stage, the assessor’s error in judgment, if any, of over-assessment cannot be attacked. The section is applicable to the correction of a mistake of fact in the making of the assessment or placing it on the roll. This was the ratio of the Municipal Board. This ratio is also in accordance with the reasons of Riddell J.A. in Re Bayack[7], where the error complained of was a change in tenancy and religious affiliation between the making of the assessment and the final revision of the roll. We have not been referred to any case where the section has been applied on a complaint of over-assessment. I wish to adopt the reasons of the Board in the following paragraph:
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