When for any reason the board of county commissioners of any county fails to make a proper levy of taxes upon the taxable real or personal property in the county, and when such levy for any reason has been adjudged invalid or void and has been ordered vacated or set aside upon any ground by a court of competent jurisdiction, the board of county commissioners shall convene for the purpose of making a proper levy of taxes upon the taxable real and personal property involved for the years during which the levies were found or declared to be void and invalid or ordered vacated.
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