Tax set aside; new proceedings.

Sec. 53. In case any tax assessed under the provisions of this act shall be set aside, except for the reason that the petition for the improvement does not confer jurisdiction to act, the county road commissioners, or the state highway commissioner, as the case may be, shall begin proceedings anew at the stage where they shall be correct. History: 1915, Act 59, Eff. Aug. 24, 1915; CL 1915, 4723; Am. 1917, Act 125, Imd. Eff. Apr. 25, 1917; CL 1929, 4368; CL 1948, 247.453