using (SPSite currentSite = new SPSite("http://tst:001/sites/Test"))
{
using (SPWeb currentWeb = currentSite.OpenWeb())
{
string tasksList = "Workflow Tasks";
SPUser delegateTouser = currentWeb.EnsureUser("DOMAIN\\Test2");
SPListItem listItem = currentWeb.Lists.TryGetList(tasksList).GetItemById(101);
listItem[SPBuiltInFieldId.AssignedTo] = delegateTouser;
listItem[SPBuiltInFieldId.WorkflowVersion] = "1";
listItem.Update();
}
}