§ 828. Effect of adjustment of previous county tax levy on taxing and
borrowing power. Deficiencies to be added and excesses to be subtracted
pursuant to sections eight hundred twenty, eight hundred twenty-two or
eight hundred twenty-six of this chapter shall be deemed to be
adjustments of county taxes previously levied on geographical areas of
the county and not indebtedness within the meaning of section four of
article eight of the state constitution nor taxes raised upon real
property within the limitation provided by section ten of article eight
of the state constitution.