A. New Tax And Ordinance: If a special tax for the construction of a sidewalk is annulled by the City Council or set aside by any court, a new ordinance may be passed and a new tax may be made and returned. This power to pass a new ordinance providing for a new tax exists only when: 1) the prior ordinance was passed under "An Act to provide additional means for the construction of sidewalks in cities, towns and villages," approved April 15, 1875, as amended, or under 65 Illinois Compiled Statutes division 84; and 2) when the prior ordinance was merely defective but not void.
B. Procedure: The proceedings therefor shall be the same as in the first instance, and all parties in interest shall have like rights and like powers in relation to any subsequent tax as are hereby given in relation to the first tax. No special tax shall be levied for work already done under a prior ordinance, unless it appears that the work was done in good faith, by the City, or under contract duly let and executed, pursuant to an ordinance providing that the sidewalk should be paid for by special tax. (1944 Code § 473)