When a special assessment, or any part thereof, as to any lot, lots, or parcels of land assessed under any of the provisions of the laws of this state shall be set aside or declared void by any court for any cause, the governing body, without unnecessary delay, shall cause a reassessment or new assessment to be made to defray the expense of such improvement. Such reassessment or new assessment shall comply as closely as possible with the making of the assessment in the first instance and may bear interest from the date of the approval of the assessment so set aside. When the reassessment or new assessment shall have been made and confirmed by the governing body, it shall be enforced and collected in the same manner that other special assessments are enforced and collected.
40-26-04. Reassessment made upon refusal of judgment for collection of special assessments or assessment declared void. When judgment for the collection or enforcement of any special assessment shall be refused or denied by any court, or when any court shall set aside any special assessment upon any lot or parcel of land or declare the same to be void for any cause, such lot or parcel of land may be reassessed or newly assessed from time to time until each separate lot, piece, or parcel of land has paid its proportionate part of the costs and expenses of such improvement.