[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/testData/diagnostics/tests/regressions/kt443.fir.kt

@@ -7,7 +7,7 @@ open class M() {
 class N() : M() {
     val a : Int
         get() {
-            super.b = super.b + 1
+            super.<!VAL_REASSIGNMENT!>b<!> = super.b + 1
             return super.b + 1
         }
     override val b: Int = a + 1