§696.__Supplemental assessment

If the assessor makes a determination under section 695 that property receiving an exemption under this subchapter was not entitled to an exemption under this subchapter, the assessor shall by means of a supplemental assessment assess the property for which the exemption was improperly received, plus costs and interest. The taxpayer may appeal the supplemental assessment in the same manner as other supplemental assessments. The supplemental assessment must be assessed and collected pursuant to section 713.__The bureau shall deduct the amount of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 694 from the next reimbursement issued to the municipality.

§697.__Audits; determination of bureau

The bureau may audit the records of a municipality to ensure compliance with this subchapter.__The bureau may independently review the records of a municipality to determine if exemptions have been properly approved.__If the bureau determines that an exemption was improperly approved for any of the 3 years immediately preceding the determination, the bureau shall ensure, by setoff against other payments due the municipality under this subchapter or subchapter 4-B, that the municipality is not reimbursed for the exemption.

§698.__Appeals

The bureau shall send notice to the taxpayer, in the manner and of the type provided for in section 151 in the case of a reconsideration decision, of any decision that an exemption was improperly or erroneously approved.__The taxpayer may seek reconsideration pursuant to section 151 of any such decision.__ Notwithstanding any other provision of law, if a taxpayer does not timely request reconsideration of the bureau's decision under section 151, the local taxing jurisdiction must issue a supplemental assessment with respect to such property within 90 days after the bureau's determination.__The taxpayer may not appeal that supplemental assessment except as to issues unrelated to the applicability of the exemption.__Notwithstanding any other provision of law, if a taxpayer appeals a decision of the bureau