Upon the hearing of the petition if the court shall find that there has been a material change in the values of the lands in the district since the last previous assessment of benefits the court shall order that there be made a readjustment of the assessment of benefits for the purpose of providing a basis upon which to levy the Maintenance Tax of the district. Thereupon the court shall appoint three commissioners, possessing the qualifications of commissioners appointed under § 49-19-930, to make such readjustment of assessments in the manner provided in §§ 49-19-960 to 49-19-1000. The commissioners shall make their report and the same proceedings shall be had thereon, as nearly as may be, as are herein provided for the assessment of benefits accruing from the original construction. In making the readjustment of the assessment of benefits the commissioners shall not be limited to the aggregate amount of the original or any previous assessment of benefit and after the making of such readjustment the limitation of ten per cent for the annual Maintenance Tax which may be levied shall apply to the amount of benefits as readjusted.