The City Manager shall, within 60 days after the completion
of each local or special public improvement, compile the actual cost
thereof and certify the same to the City Assessor, who shall adjust
the special assessment roll to correspond therewith.
When any special assessment roll shall prove insufficient to
pay the cost of the improvement for which it was made, the Council
may make an additional pro rata assessment, but the total amount assessed
against any one parcel of land shall not exceed the value benefits
received by such lot or parcel of land.
Should any assessment under the provisions of this chapter prove
larger than necessary by 5% or less, the same shall be reported to
the Council which may place the excess in the City treasury or make
a refund thereof pro rata according to assessment. If the entire excess
shall be credited to owners of property as shown by the City assessment
roll upon which the assessment has been levied, the refund shall be
pro rata according to assessment.
Any excess refund where payment in full has not been received
shall be made by credit against future unpaid installments in the
inverse order in which they are payable to the extent such installments
exist and the balance of such refund shall be made in cash.
No refunds of special assessments may be made which impair or
contravene the provisions of any outstanding obligation or bond secured
in whole or in part by such special assessment.
Whenever the Council shall deem that any special assessment
is invalid or defective for any reason whatsoever, or if any court
of competent jurisdiction shall have adjudged such assessment to be
illegal, for any reason whatsoever, in whole or in part, the Council
shall have the power to cause a new assessment to be made for the
same purpose for which the former assessment was made, whether the
improvement or any part thereof has been completed or not, and whether
any part of the assessment has been collected or not.
All proceedings on reassessments and for the collection thereof
shall be made in the same manner as provided in an original assessment
and if any portion of the original assessment shall have been collected
and not refunded, it shall apply upon the reassessment and the reassessment
shall to that extent be deemed satisfied. If more than the amount
reassessed shall have been collected, the balance shall be refunded
to the persons making such payments.