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