§ 820. Method of effectuating county equalization revised by
commissioner. If the equalization made by the commissioner cannot be
completed in time to be substituted for the original equalization made
by the county equalization agency, the commissioner shall determine the
amount of county taxes paid or payable by the property in any city or
town in the county under the original equalization in excess of or less
than that which such property in the city or town would have paid under
the equalization as made by the commissioner. The excess shall be
subtracted, or the deficiency shall be added, from or to the next county
tax levy in such city or town.