Illinois Statutes Chapter 65. Municipalities § 5/11-84-8. New tax and ordinance when special tax is set aside

§ 11-84-8. If a special tax for the construction or repair of a sidewalk is annulled by the corporate authorities or set aside by any court, a new ordinance may be passed and a new tax may be made and returned. This power to pass a new ordinance providing for a new tax exists only when (1) the prior ordinance was passed under “An Act to provide additional means for the construction of sidewalks in cities, towns and villages,” approved April 15, 1875, as amended, or under this Division 84, and (2) when the prior ordinance was merely defective but not void.

The proceedings therefor shall be the same as in the first instance, and all parties in interest shall have like rights and like powers in relation to any subsequent tax as are hereby given in relation to the first tax. No special tax shall be levied for work already done under a prior ordinance, unless it appears that the work was done in good faith, by the municipality, or under contract duly let and executed, pursuant to an ordinance providing that the sidewalk should be paid for by special tax.