If the amount of loss, as verified by the assessor, is not at least that amount set
out in Section 3-5000, no adjustment shall be made to said roll and no taxes shall be cancelled or refunded.
The reassessments resulting from those reductions, as determined above, shall be forwarded
to the auditor by the assessor or the Clerk of the Equalization Board, as the case
may be. The auditor shall enter the reassessed values on the roll. After being entered
on the roll, said reassessments shall not be subject to review except by the court
of competent jurisdiction.
