§ 40-23-20 — Equalization of original assessments

In any assessment proceedings under sections 40-23-17 through 40-23-21 the governing
body of the municipality shall have power to direct the cancellation of uncollected installments of
special assessments previously levied for the same improvement, and the refund of installments
prepaid, to the extent determined by it to be necessary to make the original assessments and
the subsequent assessments bear as nearly as possible the same relation to the total benefits
derived from the improvement by the respective properties assessed.