Section 48-2848 - Correctness of assessment; reallocation of assessmentA. After an assessment has been approved by the board, all persons having an interest in any lot, acre or parcel assessed may request the board in writing to modify or correct an assessment. The board may order such a modification or correction of the assessment, on the record, together with the date it is made. The modification or correction under this subsection does not affect the rights of persons under the assessment who have not joined in the request.B. The board may reallocate all or part of an assessment as follows: 1. The board shall prepare a list of all assessments to be reallocated, including: (a) The assessment number and legal description of and the amount assessed on each affected parcel before the reallocation.(b) The assessment number and legal description of each affected parcel and the name and address of the owner as shown on the most recent tax roll.(c) The amount to be assessed on each parcel after reallocation.2. The board shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries.3. The board shall mail a notice to each owner of an affected parcel showing the proposed reallocation and stating that the owner may file a written objection to the reallocation within twenty days after the notice was mailed.4. If no objections are received within twenty days after the notice is mailed, the board may approve the proposed reallocation. If timely objections are received, the board shall hold a hearing on the objections. The board shall mail notice of the hearing to all affected owners at least ten days before the hearing. At the hearing, the objecting parties shall present evidence supporting their objections. After the hearing, the board shall rule on all objections received and may approve the proposed reallocation or may make changes to the reallocation as the board considers necessary, and approve the reallocation as changed. The board shall also approve the amendment to the assessment diagram as submitted or with changes the board considers to be necessary.5. The board shall issue an order on the record approving the reallocated assessment and amended assessment diagram.6. The amount assessed immediately after the reallocation shall be equal to the amount assessed immediately before the reallocation.7. As a condition to reallocation, the board may require the affected property owners to pay the costs of reallocation, including engineering and legal costs, or may include the costs in the amount assessed against the affected parcels. The costs are due and payable as part of the next installment of the assessment.