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(A) If any special assessment made to defray the whole or part of the expense of any local improvement shall be either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Commission shall be satisfied that any assessment is so irregular or defective that it cannot be enforced and collected, or if the City Commission shall have omitted to make the assessment when it might have done so, it is hereby authorized to take all steps to cause a new assessment for the whole or any part of any improvement or against any property benefited by any improvement, following as near as may be under the circumstances the provisions of this subchapter.
(B) In case the second assessment shall be annulled, the City Commission may obtain and make other assessments until a valid assessment shall be made. No omission, informality, or irregularity in the proceedings preliminary to the making of any special assessment shall affect the validity of the same, where the assessment list has been confirmed by the City Commission, and the assessment list and the record thereof kept by the City Auditor shall be competent sufficient evidence that the assessment was duly levied and the assessment list duly made and adopted, and that all other proceedings necessary for the adoption of the assessment list were duly had, taken, and performed as required by this subchapter, and no variance from the direction herein contained as to the form and manner of any of the proceedings shall be held material, unless it is clearly shown that the party objecting was materially injured thereby.
(C) In case any special assessment shall, in any suit where its validity shall be questioned, be adjudged invalid, the City Commission may in its discretion notify the City Treasurer and Collector to cease the collection of it, if it shall have been transmitted to him for collection, and may proceed anew by proceedings either as in case of an original special assessment for the same purpose, or by taking up the previous proceedings at any point, and may make and levy a new assessment in the place and stead of the assessment which shall have been adjudged invalid, and the City Auditor before delivering the new assessments to the City Treasurer and Collector for collection, shall ascertain and note thereon payments which have been made on the invalid assessment for the same purpose, which notation shall cancel the assessments as to the parcels and lots on which the payments were made to the extent of the payments. The new assessments shall be collected in the same manner as original special assessments.
(Special Acts, Ch. 57-1754, § 195) ('58 Code, § 45.142)