396. Whenever a general or special assessment imposed by a school board in any school municipality is annulled, such school board shall forthwith, in a summary manner, cause an assessment roll to be made, which new assessment shall have effect in such municipality for the whole time, past and future, for which the assessment so annulled or set aside would have been in force if it had been valid.
R. S. 1964, c. 235, s. 428.