If the amount finally charged against a district exceeds twenty-five percent of the original cost of the improvement, the board may order a reclassification as provided for the original classification of a district and upon the final adoption of the new classification and apportionment shall proceed to levy that amount upon all lands, highways, and railway rights-of-way and property within the district,in accordance with the new classification and apportionment. An assessment made under this section on a tract, parcel, or lot within the districtwhich is computed at less than five dollars shall be fixed atthe sum of five dollars. CS89, §468.137
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