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Currently, node access for tagged nodes is updated when TAC's configuration is changed, or when taxonomy terms or vocabularies are created or deleted. In D7, node access should also potentially be updated when content types are modified in a way that alters their taxonomy fields (and therefore their taxonomy terms) are modified.
Field API reference:
http://api.drupal.org/api/drupal/modules--field--field.module/group/field/7
Comments
Comment #1
xjmRetagging according to standard.
Comment #2
xjmSo, this isn't actually relevant because currently nodes themselves aren't updated on field modification. Even deleting the field doesn't untag the nodes; see #1065814: Content remains tagged with a taxonomy term (via the {taxonomy_index} table) even after its corresponding term reference field is deleted and purged.
Postponing for the above issue.