40-26-03. Reassessment - Regulations governing - Enforcement and collection

40-26-03. Reassessment - Regulations governing - Enforcement and collection When a special assessment, or any part thereof, as to any lot, lots, or parcels of land assessed under any of the provisions of the laws of this state shall be set aside or declared void by any court for any cause, the governing body, without unnecessary delay, shall cause a reassessment or new assessment to be made to defray the expense of such improvement. Such reassessment or new assessment shall comply as closely as possible with the making of the assessment in the first instance and may bear interest from the date of the approval of the assessment so set aside. When the reassessment or new assessment shall have been made and confirmed by the governing body, it shall be enforced and collected in the same manner that other special assessments are enforced and collected.