§ 15-6-428 — Reassessments; ordinance; roll; effect of contracts or irregularities; limitation; payment

(a) The governing body of any city or town shall proceed
with any assessment authorized by W.S. 15-6-427 by ordinance so
ordering and directing the preparation of an assessment roll.
The roll may include any property specially benefited by the
improvement, whether or not it was included in the original
assessment district. When assessed the additional property
becomes a part of the local improvement district, and all
payments of assessments shall be paid into the local improvement
fund to pay for the improvement.
(b) The fact that the contract has been let or that the
improvement has been made and computed in whole or in part does
not prevent the making of the assessment. The omission, failure
or neglect of an officer to comply with the provisions of law or
ordinance of the city or town, as to any matter connected with
the improvement and the first assessment thereof does not
invalidate or in any other way affect the making of any
assessment authorized by W.S. 15-6-427. However, the assessment
shall not exceed the actual cost and expense of the improvement,
together with the accrued interest thereon, and the cost of the
reassessment. It is the intent of this chapter to make the cost
and expense of local improvements payable by the property
specially benefited thereby, notwithstanding that the
proceedings of the governing body, board of public works or
other board, officers or authority of the city or town may be
found irregular or defective, whether jurisdictional or
otherwise. When the assessment is completed, all sums paid on
the former attempted assessment shall be credited to the
property for which they were paid.
(c) If any property within the original local improvement
district is not affected by any assessment authorized by W.S.
15-6-427, it need not be entered upon the assessment roll.
(d) After certification of the roll to the treasurer of
the city or town for collection, the same time for payment of
assessments, without the imposition of any penalties or
interest, and the notice that the assessments are in the hands
of the treasurer for collection, shall be given as in the case
of an original assessment. After delinquency the penalty and
interest shall be charged as on original assessment. If the
original assessment was payable in installments, the new
assessment, after delinquency, may be divided into equal
installments and made payable as the governing body may
prescribe in the ordinance ordering the new assessment.