3.08.160 Correction of invalidities – Reassessments – Adjustments.
A. If any special assessment procedure of the council is irregular or invalid for any reason, the council may correct the same at any time within 90 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.
B. In the event that a court of competent jurisdiction orders that any or all of a special assessment may not be assessed or enforced by the council because of any irregular or invalid special assessment procedure, the council may make a new assessment or reassessment upon the properties specially benefited by the improvement by adopting a resolution to make a new assessment or a reassessment of the properties specially benefited by the improvement. The council in the resolution shall provide for the time and date of a public hearing on the new assessment or reassessment, shall direct the city manager to prepare the assessment roll and shall assess the appropriate assessment against the property in the district. The previous findings of benefit and necessity for the improvement shall continue in full force and effect in any assessment or reassessment unless invalidated by a court order.
C. In the event that findings of necessity and benefit are necessary to correct the irregular or invalid special assessment procedure, the council may proceed to make a new assessment or reassessment of the property specially benefited by initiating a council-initiated special assessment district.
D.
1. In any new assessment or reassessment by the council, all sums paid upon the former assessment shall be credited to the property upon any new assessment or reassessment, and the new assessment or reassessment shall to that extent be deemed satisfied.
2. If a refund, rather than a credit, is determined, then the council, in the resolution confirming the assessment roll, shall provide for a refund to the person having paid the amount of assessment to be refunded.
3. No interest or penalty shall be charged by virtue of the fact that the original assessment was not pursued to completion.
E. The new assessment or reassessment, when completed, shall be enforced and collected in the same manner that special assessments are enforced and collected. (Ord. 196 § 17, 1976)