(a) When a mistake has been made by which the lands belonging to one person have been assessed to or in the name of another person or as embraced within the boundaries set out for a tract assessed to another person, the original decree fixing such assessment shall not be final, and any aggrieved party may file a petition in the county court in which the drainage or levee cause is pending to correct such mistake and to correct the assessments and all decrees, reports, blueprints, and plats accordingly.

(b) Upon the filing of such petition, the county clerk shall give ten (10) days' written notice to the person or persons to whom it is claimed that such land should have been assessed, and at any time within twenty (20) days after the service of such notice, the cause may be heard by the court as provided for hearing causes in § 69-5-402, and the court shall render decree according to the merits of the controversy.

(c) If the court decrees that such mistake was made, then by decree all the reports, decrees, blueprints, maps, and plats shall be amended and corrected accordingly.

(d) In case any assessment or assessments of any land thus newly assessed to any person is or are past due, whether they have been paid by the aggrieved person or not, they shall be collected by the county trustee immediately and shall become delinquent and shall be proceeded against as delinquent as now provided by law for proceeding in the matter of delinquent assessment, unless paid within sixty (60) days after rendering such decree. If any of the assessment has been previously collected by the trustee from the aggrieved party in the petition, it shall be refunded to the aggrieved party by the trustee upon warrant drawn as now provided by law for the drawing and issuing of warrants in the matter of drainage and levee districts.