Should the assessments in any special assessment roll, including the amount assessed to the City at large, prove insufficient for any reason to pay the cost of the improvement for which they were made, then the City Commission may make additional assessments against the City and the several lots and parcels of land within the special assessment district, in the same ratio as the original assessments, to supply the deficiency, or the Commission may determine that such deficiency shall be paid by the City, but the total amount assessed against any lot or parcel of land shall not exceed the value of the benefits received from the improvement. Should the assessments levied prove to be more than necessary to defray the cost of the improvement, then the Commission may, by resolution, order the excess to be applied to the unpaid installments of such special assessment against each lot or parcel of land, in the inverse order in which they are payable. Any amount of such excess, as to any lot or parcel of land which cannot be applied as aforesaid, may be refunded in cash.
(1975 Code Sec. 1.108)