§ 30. Readjustment and compromise by board of supervisors. The board
of supervisors may in its discretion, upon application to it duly made
and upon certificate of the assessor or assessors as hereinafter
provided, compromise and authorize the receiver of taxes or county
treasurer to accept in payment a lesser sum than the face amount
including any penalty of any tax or assessment which is unpaid, when it
shall be made to appear by such certificate of the assessor or assessors
of the town or of the tax district in which the property is situated
that such tax or assessment by reason of over valuation, double
assessment, erroneous area or other error, which has not been otherwise
corrected without fault of the person or corporation assessed, is
erroneously or illegally assessed or levied or is in fact unjust or
inequitable.

The board may fix a time within which the adjusted tax or assessment
shall be paid without penalty. Any deficiency resulting from adjustment
or compromise of any tax or assessment shall be charged back to the town
wherein the error arose and be adjusted and apportioned in the same or
next ensuing tax levy as shall be just according to the extent which
such town or portion thereof benefited thereby in the same manner as
provided by the tax law in the case of refund of a tax erroneously or
illegally assessed or levied.