A. Defects in description or defects in form or clerical omissions of the assessor or clerical errors of the assessor in any assessment book or roll, when it can be ascertained from said assessment book or roll, or from the assessor’s maps or block books, or other papers in the assessor’s office, what was intended or what should have been assessed, may, with the written consent of the city attorney, be supplied or corrected by the assessor at any time after the assessment was made, and prior to the sale for delinquent taxes; provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the council shall also be necessary to said change, and; provided further, that where said change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least five days’ notice of the time when the matter will be heard by the council and he may at such time present any objections he may have to such change to the council, and their decision in the matter shall be conclusive.

B. The date and nature of every such correction shall be entered on the assessment book or roll opposite said assessment and the written authority therefor shall be filed by the assessor with the auditor and preserved by the auditor as a public record, and he shall make the proper charges for credits in his account with the tax collector. (Prior code § 6.04.1230)