A. After an assessment has been approved by the governing body, the contractor and all persons having an interest in any lot assessed may request the governing body, by a duly acknowledged written instrument, to modify or correct an assessment. The governing body may order such modification or correction to be made, and direct the superintendent to note the modification or correction on his record of the assessment, together with the date it is made. The modification or correction under this subsection shall not affect the rights of persons under the assessment who have not joined in the request.
B. The governing body may reallocate all or part of an assessment as follows:
1. The superintendent shall prepare a list of all the assessments to be reallocated, including:
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A. After an assessment has been approved by the governing body, the contractor and all persons having an interest in any lot assessed may request the governing body, by a duly acknowledged written instrument, to modify or correct an assessment. The governing body may order such modification or correction to be made, and direct the superintendent to note the modification or correction on his record of the assessment, together with the date it is made. The modification or correction under this subsection shall not affect the rights of persons under the assessment who have not joined in the request.
B. The governing body may reallocate all or part of an assessment as follows:
1. The superintendent shall prepare a list of all the assessments to be reallocated, including:
(a) The assessment number, legal description and amount assessed on each affected parcel before the reallocation.
(b) The assessment number, legal description and 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 superintendent shall prepare an amendment to the assessment diagram reflecting the new assessment numbers and parcel boundaries.
3. The superintendent shall cause a notice to be mailed 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 governing body may approve the proposed reallocation. If timely objections are received, the governing body shall hold a hearing on the objections. The governing body 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 governing body shall rule on all objections received and may approve the proposed reallocation or may make changes to the reallocation as the governing body considers necessary and approve the reallocation as changed. The governing body shall also approve the amendment to the assessment diagram as submitted or with changes the governing body considers to be necessary.
5. After the governing body’s decision, the superintendent shall record the reallocated assessment and amended assessment diagram in the superintendent’s office.
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 governing body 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.