If, in the opinion of the board of supervisors, the damages as finally determined on appeal are excessive, the board may rescind its order establishing such change. [SS15, §1527-r3; C24, 27, 31, 35, 39, § 4618; C46, 50, §306.59; C54, 58, 62, 66, §306.30; C71, 73, 75, 77, 79, 81, §306.36 ] 2023 Acts, ch 66, §61 Referred to in §306.19 , 306.27 , 331.304