Where a town duly annexes a contiguous area but the taxing officials are not notified of the boundary changes and the taxes are levied and collected as though the annexed area is outside the municipal limits: (1) The county must reimburse the town in the amount of the county road taxes which were erroneously levied and collected, but (2) A supplemental levy may not be made to recover the taxes which should have been derived from the municipal tax levy which was omitted.
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