Sorry I haven't looked through that site or even understood the plan - can someone summarize how the valuation is done? Will there be money back or credit if th

Sorry I haven't looked through that site or even understood the plan - can someone summarize how the valuation is done? Will there be money back or credit if the valuation drops the next year? Also IIUC This seems to be a number that need paid (19MM per Billion?) every year - is that right? About a 2% tax.