Final answer:
The truthfulness of the statement about Delta postings executing revaluation cannot be determined without context. It is false that Dillon's Rule gives local governments freedom and flexibility; it actually limits their powers to what is granted by the state. Regarding the statement about Dillon's Rule, it is false (B).
Step-by-step explanation:
The statement that Delta postings can execute revaluation is vague and lacks context, making it difficult to determine whether it is true or false without additional information. If 'Delta postings' refers to a concept within a specific software or accounting context where changes in values can be reassessed, it might be true. Context is crucial for a precise answer.
Regarding the statement about Dillon's Rule, it is false. Dillon's Rule is a legal principle that states local governments only have the powers that are expressly granted to them by the state government, not inherent powers. Thus, rather than giving local governments freedom and flexibility, it actually limits their powers to those specified by the state.