When it appears to the legislative authority of a municipal corporation that a special assessment is invalid by reason of informality or irregularity in the proceedings, or when an assessment is adjudged to be illegal by a court of competent jurisdiction, the legislative authority may order a reassessment whether the improvement has been made or not.
Proceedings upon a reassessment, and for the collection thereof, shall be conducted in the same manner as is provided for the original assessment.
Effective Date: 01-01-1962 .