At the time designated in said notice the court, or chancellor in vacation, shall consider said complaint or objection and enter its or his findings thereon, either confirming such assessment or increasing or diminishing the same; and its or his findings shall be final and have the force and effect of a judgment from which an appeal may be taken within twenty (20) days to the supreme court of the state either by the property owner or by the commissioners of the district.
The assessment roll so prepared and filed by the commissioners, when approved by the chancery court, or chancellor in vacation, shall stand as a final assessment of benefits and damages upon the lands of the said district and no new assessment roll shall be required unless, in the opinion of the commissioners, it becomes necessary to raise the assessment of benefits to such lands because of additional benefits to the lands other than these assessed or because it becomes absolutely necessary in order to raise funds to preserve and maintain the improvements of the district.