Assessment, review and revisions

Save as otherwise provided in this Act— (a) the assessment of taxes and prevention of evasion of taxes under the provisions of this Chapter, the modification or revision of such assessments, the preparation of assessment lists and alteration thereof shall be as may be prescribed; (b) the Collector may on the application of any party on whom any tax, toll, rate or fee has been imposed or on his own motion review or revise the tax, toll, fee or rate.