[FIR] Report VAL_REASSIGNMENT on assign to non-local vals

In this commit reporting on member properties in init section of class
  is not supported (see KT-55528)

^KT-55493 Fixed

compiler/fir/analysis-tests/testData/resolve/overrides/simpleMostSpecific.kt

@@ -35,7 +35,7 @@ fun main(d1: D1, d2: D2, d3: D3) {
     d2.bar(1, "").checkType { _<String>() }
 
     d3.x.checkType { _<String>() }
-    d3.x = ""
+    d3.<!VAL_REASSIGNMENT!>x<!> = ""
     d3.foo().checkType { _<String?>() }
     d3.bar(1, "").checkType { _<String?>() }
 }