If any property subject to taxation has been unintentionally valued or classified
in an incorrect manner due to clerical or data processing error or other good faith
reason or due to discovery upon an examination of the books, papers, records and other
data under section 31A that the property was not accurately or properly reported, the assessors shall revise
its valuation or classification and shall assess any additional taxes resulting from
such revision in the manner and within the time provided by section seventy-five and subject to its provisions.
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