If it shall be found, at any time, that any property has been subjected to a substantially inequitable assessment or tax, as by reason of errors in computations, decimal misplacement, double entries, and the like, so that the same amounts to a constructive fraud upon the taxpayer, and if the City Attorney shall prepare and file a written opinion indicating that, under current statutes and case law, relief would be granted by a court of competent jurisdiction, then the City Commission may so determine and declare by resolution without requiring the commencement of court proceedings and any necessary adjustment may be taken from the General Fund of the City.