The board of assessment, or any member thereof, may personally inspect each tract, or parcel of real estate, and shall report in writing to the board its or that board member's opinion as to its value. If it shall appear that any property as returned by the owner or as listed on the books is not sufficiently valued, the board of assessment shall give notice thereof to the owner or person making such return and valuation, and shall fix a day, not less than 10 days after the date of the notice, for a hearing and determination. The powers granted in this section may be exercised by the Department of Finance in Sussex County, the Department of Finance in Kent County and the Office of Finance in New Castle County. (Code 1852, § 158; Code 1915, §§ 1124-1124B; 28 Del. Laws, c. 79, § 17; 29 Del. Laws, c. 72, § 18; 30 Del. Laws, c. 77, § 17; 31 Del. Laws, c. 14, § 23; Code 1935, §§ 1271, 1308, 1326; 9 Del. C. 1953, § 8318; 55 Del. Laws, c. 85, § 22K; 57 Del. Laws, c. 762, § 21K; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 92; 78 Del. Laws, c. 142, § 10; 84 Del. Laws, c. 412, § 16.)
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