Section 14-120-503 - Hearing and determination(a) The court shall hear the petition as expeditiously as possible. It shall have power to lower, raise, equalize, and determine the proper assessment of benefits established against the property described in the petition.(b) The amount and legality of an assessment made by any district, in the absence of a petition for a review, shall be conclusive.Acts 1939, No. 60, § 3; A.S.A. 1947, § 21-812.