§ 18-9-9. Same—Illegal assessments.

(a)

Whenever it shall appear to the satisfaction of the city council that any city tax has been illegally assessed or collected, the city council may, by a vote of two-thirds of all members elected, direct and cause such tax or assessment, if collected, to be repaid, in whole or in part, to the person or persons from whom collected, out of the contingent fund. If such tax or assessment has not been collected, the city council may, by a like vote of two-thirds, direct and cause the same to be vacated or stricken from the rolls. When so vacating any tax or assessment, the city council may require, as a condition precedent, the payment into the city treasury of a sum to be fixed by the city council. Any sum so paid shall be credited to the same fund into which such tax or assessment would have been paid if collected in full.

(b)

No action under this section shall in any way affect or invalidate any other tax or assessment assessed, levied or collected in the city.

(Code 1964, § 21-7-7)