5.20.180 Correction of invalid special assessments.
A. Council Corrections. If any special assessment procedure of the council is found to be 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 within one year after final determination of any litigation thereon, whether before or after the completion of the local improvement to which the special assessment applies.
B. Court Ordered Corrections. 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 finance director 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. Initiation of Corrections. In the event of a need 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 beginning the assessment procedure again at the place where the defect that caused the inequity or invalidity occurred. Only those properties that are affected by the defect or that would be affected by the correction of the defect need to be included in the new proceedings.
D. Assessment Credits/Refunds.
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 credit, is determined to be available by a new assessment or reassessment, then the council in the resolution confirming the assessment roll shall provide for a refund to the person owning the property affected on the date the new assessment roll confirms the amount of assessment to be refunded.
E. Enforcement/Collection. The new assessment or reassessment when completed shall be enforced and collected in the same manner that special assessments are enforced and collected. (Prior code § 2.60.190)