Section 11-99A-42 Reassessments.
Section 11-99A-42
Reassessments.
The council may make a reassessment or new assessment of a parcel if:
(1) A court of competent jurisdiction sets aside an assessment against the parcel.
(2) The council determines that the original assessment is excessive.
(3) On the written advice of legal counsel, the council determines that the original assessment is invalid.
(Act 99-446, p. 1013, §1.)