South Australian Consolidated Acts South Australian Consolidated ActsA right to recover a rate, tax or impost is not suspended by an objection,
review or appeal under this Part and the rate, tax or impost may be recovered
on the basis that the valuation is correct but, in the event of a valuation
being altered, a due adjustment must be made and any amount paid in excess of
the amount that might lawfully have been recovered on the basis of the altered
valuation must be refunded and if, on the basis of the altered valuation, a
greater amount than that actually recovered might lawfully have been
recovered, the difference may be recovered as arrears.