2005 Idaho Code - 50-2521 — REASSESSMENT OF BENEFITS

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 25
                     UNDERGROUND CONVERSION OF UTILITIES
    50-2521.  REASSESSMENT OF BENEFITS. In all cases of assessments for
improvements under this chapter against any property, persons or corporations
whatsoever, wherein said assessments have failed to be valid in whole or in
part for want of form or sufficiency, informality, irregularity or
nonconformance with the chapter provisions, or laws governing such
assessments, the governing body shall be, and they are hereby, authorized to
reassess such special taxes or assessments and to enforce their collection, in
accordance with the provisions of law existing at the time the reassessment is
made. But no mistake, in description of the property, or the name of the
owner, shall be held to affect any assessment or any lien created thereby
under the provisions of this chapter, or any law of this state, unless such
mistake or error renders it impossible to identify the property so assessed.
    When for any cause, mistake or inadvertence, the amount assessed shall not
be sufficient to pay the cost and expenses of the improvement made and enjoyed
by owners of property in any local improvement district where the same is
made, it shall be lawful, and the governing body is hereby directed and
authorized to make reassessments on all property in said local improvement
district sufficient to pay for such improvements, such reassessment to be made
and collected in accordance with the provisions of the law existing at the
time of its levy.