§ 38.09 DUTY OF COUNCIL WITH REGARD TO IRREGULARITIES.
   In case it shall be discovered by, or reported to the Council that there is real or personal property within the city or subject to taxation by the city, which has not been returned, assessed, or listed for taxation; is listed on the Auditor's books as being outside of the city; is under- or over-assessed; is listed in the name of the wrong person or is a double entry; is listed through error as being in the city; or in case any other irregularity appears or exists, it shall be the duty of the Council to forthwith report the same to the Auditor or other county or state officials, and follow the same up, to the end that no property properly liable for city taxes shall escape taxation by the city, or its proper assessment or listing, or shall be improperly taxed.
('64 Code, § 26-10)