If a parcel of property that is subject to assessment and a lien under section 48-2057, subsection H is exchanged to this state or the United States for another parcel of property in the sanitary district owned by this state or the United States and the parcel of new private property receives substantially the same benefit from the improvement constructed as the parcel exchanged to this state or the United States, the assessment lien imposed on the original parcel of property may be transferred to and imposed on the parcel of new private property if the owners of that parcel agree to the reallocation of the assessment in writing and it is filed with the district.