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(a) The board shall:
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(1) Hear all complaints filed before it, which shall be in writing;
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(2) Correct all wrongful or erroneous assessments; and
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(3) Equalize the assessments of all classes of property throughout the district so as to make them uniform.
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(b) The board shall have the power to lower assessments that are intrinsically or relatively too high and to raise assessments that are intrinsically or relatively too low.
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(c) Inequalities among assessments in one (1) class shall not be ground of complaint by property owners in another class if the class as a whole bears its just proportion of the burden of levee protection.
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(d) When an assessment is made and equalized as provided in this chapter, it shall remain the assessment for the district until a new assessment is made pursuant to an order of the board of directors or commissioners.
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(e) The assessment books for the several counties shall be corrected to conform to the action of the board.
