La. Stat. tit. 38 § 1659
Whenever the owners of twenty-five per cent or more of the acreage of the lands in a district or sub-district organized under this Part, shall file a petition with the clerk of the district court which confirmed the report of the appraisers as provided in R.S. 38:1628, stating that there has been a material change in the values of the property in the district since the last previous assessment of benefits and praying for a readjustment of the assessment of benefits for the purpose of making a more equitable basis for the levy of the maintenance tax, the clerk of the district court shall give notice of the filing and hearing of the petition in the manner and for the time provided for in R.S. 38:1627 and shall fix the date of hearing the petition which date shall not be less than ten days after the date of the last publication of the notice, or if posting of the notice was made, then not less than thirty days after the last posting of the notice. The notice may be in the following form:
Notice is hereby given to all persons interested in the lands and property included within __________ District that a petition has been filed in the office of the clerk of the district court of ___________ parish praying for a readjustment of the assessment of benefits for the purpose of making a more equitable basis for the levy of the maintenance tax in the district, and that the petition will be heard by said district court on the _____ day of __________ 19 ___ (Here insert date).
_____________________________
Clerk of the District Court of
___________ Parish, Louisiana.
The petition shall be filed in the same proceeding as originally brought as provided in R.S. 38:1627.
Upon hearing of the petition, if the court finds that there has been a material change in the values of property in the district since the last assessment of benefits the court shall order that there be made a readjustment of the assessment of benefits for the purpose of providing a basis upon which to levy the maintenance tax of the district. Thereupon the court shall appoint three appraisers possessing the qualifications of appraisers appointed under R.S. 38:1623, to make the readjustment of assessments.
The clerk of court shall notify the appraisers of their appointment, and they shall organize and qualify as provided in R.S. 38:1624, and shall proceed to examine the land and reassess benefits in the same manner as nearly as may be as provided in R.S. 38:1625 and 38:1626, and shall make their report, and the same proceedings shall be had thereon, as nearly as may be, as are herein provided for the assessment of benefits accruing for original construction. In making the readjustment of the assessment of benefits the appraisers shall not be limited to the aggregate assessment of the original or any previous assessment of benefits. After the making of the readjustment the limitation of five per cent for the annual maintenance tax which may be levied shall apply to the amount of benefits as readjusted. There shall be no readjustment of benefits oftener than once in five years.
La. R.S. § 38:1659