HB 1360 -- Property Tax:  Erroneously Levied Taxes

Sponsor:  Froelker

This bill extends the time period for refund or credit of an
overpayment of property taxes that has been erroneously or
mistakenly levied upon a taxpayer from one to 3 years.  Interest
will also be required to be paid on the overpayment.  Current
law prohibits payment of interest to the taxpayer.

The bill also allows collectors of revenue to offset future
distributions of property tax revenues to political subdivisions
in an amount equal to any refund or credit granted.