42-18061. Refund of overpayment due to change
in tax roll; reversion of unclaimed refund


A. If a change is made in the tax roll pursuant to law, the county treasurer shall
refund any taxes that have been overpaid as a result of the change as follows:


1. If monies are available, the county treasurer shall pay the refunds out of those
monies in the current year.


2. If monies are not available, the board of supervisors shall budget for the
refund in the next fiscal year.


3. The county treasurer is entitled to credit for the refunds in the next
accounting after the repayment with each of the political subdivisions and this state to
which the overpayment of tax was distributed.


4. The state and any affected political subdivision shall include in their budgets
for the fiscal year the proportional amount of the refund for which each is liable.


B. If a refund that is authorized by this section is unpaid and unclaimed two years
after the fiscal year in which it was budgeted, the monies that were budgeted for the
refund revert to the appropriate fund of the political subdivision that levied the tax.