Section 8302 - Revision and correction of assessments and valuations(a) Each board of assessment or Department or Office of Finance shall revise all valuations and assessments of assessable property in their counties, and lower or increase the assessments and valuations.(b) Each board of assessment or Department or Office of Finance may correct errors in assessment lists at any time.(c) Revisions and corrections shall be subject to the notice requirements of this chapter when they result in an increased valuation. Amended by Laws 2023, ch. 412,s 7, eff. 9/19/2024.24 Del. Laws, c. 57, §§ 1-6; 25 Del. Laws, c. 35; Code 1915, §§ 1109, 1109A, 1113, 1123, 1123A; 28 Del. Laws, c. 79, §§ 10, 16; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, §§ 3, 6; 31 Del. Laws, c. 14, §§ 14, 16; 36 Del. Laws, c. 121, § 1; Code 1935, §§ 1266, 1270, 1299, 1301, 1320, 1325; 9 Del. C. 1953, § 8302; 60 Del. Laws, c. 468, § 5; 71 Del. Laws, c. 401, § 91.;