Article 15 limits the Authority's power to reassess previously determined tax years. Reassessment is only permitted if new information arises that significantly affects the taxpayer's obligations and was not considered during the initial assessment, all while adhering to the standard statute of limitations. The decision to reassess must follow the same procedural and notification rules as the original assessment. This provision provides taxpayers with a degree of finality and protection against arbitrary repeated audits, while allowing the Authority to correct assessments when fresh evidence of undeclared liabilities is discovered.