48-556. Issuance of bonds on revised assessment; increase or decrease of amount assessed; invalid assessments
A. Bonds shall be issued for the amount determined and assessed by the appraisers as revised by the governing body, and assessments for the amount shall remain of record in the office of the superintendent of streets. The assessments shall be payable in installments, as provided by the original proceedings.
B. If the proceedings in the superior court result in increasing the amount necessary to pay compensation and damages assessed, the governing body shall levy an additional assessment upon the parcels of land included in the assessment. The additional assessment shall be apportioned among the several parcels of land included in the assessment in the same proportion as the assessments approved by the governing body.
C. If the proceedings in the superior court result in decreasing the amount necessary to pay compensation and damages, the amount of decrease shall be prorated among the parcels assessed and credited on the taxes of the city or town assessed on the respective parcels.
D. If for any reason any or all assessments against which bonds are issued under the provisions of this article are held invalid, the governing body shall levy a new assessment against the parcel or parcels of land against which the assessments have been held invalid for the amount required to subject such parcel or parcels to the proper proportion of the benefits derived by it from the improvement.