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If any special assessment procedure of the Council shall be irregular or invalid for any reason, the Council may correct the same at any time within ninety days after the confirmation of the special assessment roll or after final determination of any litigation thereon, whether before or after the completion of the local improvement to which the special assessment applies. If payments of special assessments have been made under the irregular or invalid procedure, such payments shall be credited to payments required under the corrected procedure, or in the alternate, the Council may provide in the code for the payment of refunds.