Whenever any special assessment proceedings or special assessment shall, in the opinion of the City Council, be invalid by reason of jurisdictional defects, irregularity or informality therein, or if any court of competent jurisdiction shall adjudge such proceedings or such assessment to be illegal, the Council shall, whether such improvement has been made or not, or whether any part of the assessments have been paid or not, have power to take entirely new proceedings or to cause a new assessment to be made for the same purpose for which the former assessment was made. All such proceedings shall be taken in the manner herein provided, and, in case of only a reassessment, such new assessment shall be made in the manner provided for making the original assessment. Whenever any sum, or part thereof, levied upon any parcel of land in the assessment so set aside has been paid and not refunded, the payment so made shall be applied on the new assessment on such parcel of land, and the new assessment shall to that extent be deemed satisfied.
(‘68 Code, § 2-423) (Ord. 114, passed 6-19-53)