Our math and logic skills aren't what they should be

A municipality west of here just announced a 6.1% increase in their tax levy. The reason? Let me give you a direct quote:

The hike was propelled by a drop in state school aid and a temporary, two-year increase in collections to reimburse the district after it was forced to pay back taxes that the city had collected in error.

If I understand this correctly, in a previous year the district had to pay back (presumably to homeowners) taxes because the city had collected them in error. But now, in their infinite wisdom, they are increasing the levy temporarily in order to make up for the taxes they had to repay...

In other words, the taxpayers now have to give that refund back to the district.

Are politicians so stupid they can't see what is wrong with that? Or do they think we are so stupid we won't notice?