Section 14-117-408 - Reassessment of benefits - Appeals(a)(1) If, by reason of a change of plans pursuant to § 14-117-407, either the board or any property owners deem that the assessment on any property has become inequitable, they may petition the court, which may thereupon refer the petition to the board. The board shall then reassess the property mentioned in the petition, increasing the assessment if greater benefits will be received and allowing damages if less benefits will be received or if damages will be sustained.(2) In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed by the court as provided in § 14-117-405, but any reduction in benefits shall be paid for as damages. The claim for the damages shall be secondary and subordinate to the rights of the holders of bonds or other obligations or evidence of indebtedness which have heretofore been issued.(3) From the action of the board in the matter, the property owners shall have the same right of appeal that is herein provided for in the case of the original assessment.(b)(1) The board shall have the power to make a reassessment of the benefits not more often than once a year. The reassessment shall be made, advertised, and equalized as is provided for the original assessment of benefits.(2) All appeals of landowners objecting to the reassessment must be taken and perfected within thirty (30) days from the time of the action of the chancery or circuit court thereon.(3) If any obligation of the district shall be outstanding at the time of the reassessment, the liability thereon of real property against which assessments of benefits have been confirmed shall be no less than the liability of the property by reason of the original assessment.Acts 1949, No. 329, §§ 18, 19; A.S.A. 1947, §§ 21-918, 21-919.